Several different formulas are available for preoperative calculation of the required implant power for a desired postoperative refraction. However, the application of both theoretical and statistically derived regression formulas to the new generation of soft intraocular lens implants poses several difficulties. In this paper the calculation of an A constant for a specific intraocular hydrogel lens implant, as well as the derivation of a universal theoretical formula, is described. The theoretical formula can be applied to other implant styles with various optical configurations and composed of different biomaterials. The SRK and theoretical formulas have been applied retrospectively to a series of patients receiving an intraocular hydrogel lens implant. A comparison shows that both perform satisfactorily in predicting the desired postoperative refraction.