Accommodative microfluctuations were recorded when the subjects were looking at a stable target. The waves of the accommodative microfluctuation were analyzed by fast Fourier transform. When accommodation was in a resting state, the high frequency components were minimized. This suggested that the resting state of accommodation might be measured when the subject was looking at a target. At a little distance from the resting state of accommodation, the high frequency components were maximized. This might suggest a negative accommodation.