We propose in this work a model for describing visual acuity (V) as a function of defocus and pupil diameter. Although the model is mainly based on geometrical optics, it also incorporates nongeometrical effects phenomenologically. Compared to similar visual acuity models, the proposed one considers the effect of astigmatism and the variability of best corrected V among individuals; it also takes into account the accommodation and the “tolerance to defocus,” the latter through a phenomenological parameter. We have fitted the model to the V data provided in the works of Holladay et al. and Peters, showing the ability of this model to accurately describe the variation of V against blur and pupil diameter. We have also performed a comparison between the proposed model and others previously published in the literature. The model is mainly intended for use in the design of ophthalmic compensations, but it can also be useful in other fields such as visual ergonomics, design of visual tests, and optical instrumentation.