Let the optical powers of the first and second surfaces of the ball of radius R1 be Φ'1 and Φ2" then

This ball may be treated as a thick spherical lens of thickness 2R1 So the optical power of this sphere is,

If the distance between the centres of these balls bed. Then the optical power of whole system,

Now, since this system serves as telescope, the optical power of the system must be equal to zero.

Since the diameter D of the objective is 2R and that of the eye-piece is d = 2R1 So, the magnification,
