Abstract: An ophthalmic artificial tear solution is described for treating irritation and dryness of the eyes with a formulation that includes polyvinylpyrrolidone, a preservative such as benzalkonium chloride, glycerin and hydroxypropyl methylcellulose, wherein the composition is an aqueous solution having isotonic properties with respect to the eye. The ophthalmic solution of the invention is characterized as having a low viscosity, preferably less than 5 cps, and a low surface tension, preferably less than 40 dynes/cm, wherein wettability, retainability and comfort of the user are enhanced.