Abstract: An optoelectronic sensor (10) for the measurement of distances in accordance with the light transit time principle is provided having a light transmitter (12) for the transmission of a light signal, having a light receiver (16) for the reception of a remitted or reflected received signal and having an evaluation unit (18) which is made to satisfy a transition condition for the received signal by systematic selection of a transmission delay time for the transmission of the light signal at an observation time and to calculate the light transit time from the transmission delay time required for this. In this respect, a regulator (44) is provided which is made to adjust the transmission delay time such that the transition condition is satisfied at the observation time.