Purpose: This study was tried whether expectation of astigmatism from spherical equivalent visual acuity was possible. Methods: For 54 men and women (108 eyes) corrected to emmetropia, average age of 23.3, changes of visual acuity (5m) were measured with an increasing the powers at every ${pm}$0.25D when the (-) axis of cross cylinder is $180^{circ}$, $90^{circ}$, and $45^{circ}$, respectively. Results: As the power of cross cylinder was increased, visual acuity was decreased. When the powers of cross cylinder were ${pm}$2.50D ($180^{circ}$ and $90^{circ}$) and ${pm}$2.25D ($45^{circ}$), visual acuity was 0.05 which is the minimum measurement possible. Conclusions: The diagram on astigmatism dealing with each spherical equivalent visual acuity was able to tabulate.