Predicting the effect of corneal incisions is not a trivial problem. Several researchers have developed or are currently developing computer-generated models of the cornea using a sophisticated mathematical technique called finite element analysis. Such models, which can be developed in three dimensions, show promise in demonstrating reasonably accurate predictions of corneal incisions; however, all of these models are limited by the accuracy of the biological data on which they depend. Utilizing extremely thin front-cutting diamond blades, a new phenomenon derived from the alteration of stress and strain relationships in the cornea is discovered. Based on this phenomenon, a new theory for emmetropia in relationship to corneal strain is proposed. Finally, a surgical technique for improving the predictability of myopia and astigmatism correction utilizing this phenomenon, which incorporates the material properties of the cornea, is discussed.