A visual compensation system (10) enabling observation with variable optical power correction along an optical observation axis (X) includes: a first rotatable optical element (2) centered on the optical axis (X) and having a first cylinder power along the optical axis (X) a second rotatable optical element (4) centered on the optical axis (X) and having a second cylinder power along the optical axis (X) and a lens (6) having said optical axis (X) as the axis thereof and moreover having variable sphere power.