Abstract: A telescope is composed of an ocular (11), a roof prism (12) and a first objective lens (14). A microscope is composed by adding a second objective lens (22) in front of the first objective lens (14). By operating a lens shifting ring (5), the second objective lens (22) is rotated. A mirror (32) is provided in front of the second objective lens (22). By operating a mirror shifting ring (6), the mirror (32) is rotated. When both the second objective lens (22) and the mirror (32) are at their respective retreated positions, the equipment can be used as a telescope to look in the forward direction. When the mirror (32) alone is at the advanced position, the equipment can be used as a telescope to look laterally. When both the second objective lens (22) and the mirror (32) are at their respective advanced positions so that the light entering from the side can be used, the equipment is capable of magnifying an object (26) to be observed, which is placed on a slide (25) supported by slide insertion slots.