A transverse corneal incision placed in one meridian reduces the refractive power in that meridian and increases the refraction in the perpendicular meridian, thus correcting corneal astigmatism. A radial incision placed along any meridian relaxes the entire corneal circumference and flattens the central cornea in all meridians without inducing astigmatism. Therefore, low myopia can be corrected with one to three radial incisions. Small number incision radial keratotomy is a minimally invasive method. It is characterized by more rapid wound healing, early corneal and refractive stability, less liability of perforation, less endothelial cell loss, lesser chances of overcorrection or progressive hyperopia and easy reoperation whenever needed. The author performed this method in 20 myopic eyes and obtained favorable results.