While the theory of spectacle lenses has been confined so far to eliminate astigmatism for a given objective distance, in this paper, aberration of lenses is examined paying special attentions to the amount of residual aberration of the lenses corrected for a given objective distance. From §1. to §3., Seidel aberrations of thin lenses are examined by calculating them numerically for some examples. Loci of zero astigmatism and zero coma are given on a graph taking D (refractive power of lens) and D1 (refractive power of the first surface) as abscissa and ordinate. In §4., astigmatism of thick lenses is calculated by the use of electronic calculating machine for all the types of lenses and contours of equal astigmatism are shown on diagrams. In §5., change of aberration by the change of objective distance is examined and a diagram is shown to give the residual astigmatism of lenses which, once corrected for an objective distance (i. e. distance of clear vision), have for another objective distance (i. e. infinite distance). The data on focal depth of the eye from which we can estimate the allowance of aberrations for spectacle lenses are given in the last chapter.