The purpose of this study was to determine preoperative factors that affect postoperative stereopsis in patients with acquired partially accommodative esotropia (APAET). This retrospective study was undertaken over a five-year period. Eighty-four subjects had surgery for APAET and 57 met the inclusion criteria for this study. Surgery was by bilateral medial rectus recessions. Twenty-four had final stereopsis of >100”. Thirty-three achieved stereopsis <100” and eight regained foveal fixation with stereopsis >60”. Children achieving stereopsis >100” took 4.4±3.4 months to develop stereopsis. Those with stereopsis <100” took 8.0±5.8 months to develop stereopsis, if any. Factors affecting achievement of good stereopsis versus those with poorer stereopsis include a mean age at onset of strabismus of 31.8±12.9 months vs. 23.8±10 months, being referred at an older age (51.8±17.5 vs. 42.5±22 months), being seen in clinic at an older age (54.2±17.9 months vs. 44.1±22 months), and having surgery later (61.9±18.9 vs. 51.2±22.8 months). However, none of the latter factors were significant. Only age at onset of strabismus had statistical significance for final stereopsis level.