A mechanical analysis of the conductive keratoplasty on hyperopic eyes has been carried out, and the attention has been focused on incorporating the actual viscoelastic properties of the human corneal tissue and on the stress gradients induced by the intervention. By avoiding unnecessary complications which may obscure the essential behaviour of the model, the results are in very good agreement with the clinical and experimental findings and suggest that the major role in the commonly observed decrease of the initial degree of the refractive correction might be played by the stress gradients at the intervention spots, which are likely to influence the wound-healing. The study aims to contribute some firm mechanical roots to the predictability of the outcome of an increasingly popular technique that, notwithstanding several advantages with respect to ablative interventions, at present cannot be considered completely satisfactory.