Purpose: To assess the effect of folding procedures on modulation transfer function (MTF) and resolving power (RP) in soft acrylic intraocular lenses (IOLs). Setting: Faculty of Engineering, Chiba University, Chiba, Japan. Methods: Folding procedures and other manipulations were performed on +18.0 diopter soft acrylic lenses (MA60BM, AcrySof(R), Alcon Surgical). The IOLs were then immersed in the water chamber of a model eye and MTF and RP under veiling glare light measured. The optical surfaces of the IOLs were examined microscopically. Results: After the IOLs had been folded for 30 seconds, MTF recovered 8 and 6 minutes after unfolding in 20 o C and 37 o C balanced salt solution, respectively. Prolonged folding of 10, 20, and 60 minutes did not affect the final MTF, which was measured 30 minutes after unfolding. However, RP deteriorated after the 60 minute folding. Optic damage was observed after the 20 and 60 minute foldings. Neither parameter changed after the IOLs were tightly folded for 30 seconds; however, both deteriorated slightly after the IOLs were tightly folded for 5 minutes, and minor damage was seen on the optics. With fewer than 10 artificial linear cracks in the central 3 mm of the optic, MTF was not affected; with 20 or fewer, RP was not affected. After forceps pressure on the central optic, MTF recovered within 6 minutes. Conclusion: The optical quality of soft acrylic IOLs are not easily affected unless extreme nonphysiological manipulations are applied.