A new variable power cross-cylinder lens set is described. It differs from the well known Stokes variable power cross-cylinder lens set, which is made of cylinder lenses of equal but opposite power, in that in the new variable power cross-cylinder lens set both lens elements are identical. These elements can be sphero cylindrical of any type and can be designed to give the same effect as a Stokes lens set or create a spherical bias or offset of a desired amount. The action of this lens set is analyzed using 3-dimensional refractive space.