The book "Essay on a New Theory of Vision" by George Berkeley is a fundamental treatise in which the author proposes his own theory of perception of visual images. Berkeley suggests that visual perception consists in the interpretation of light entering the eyes, and rejects previous ideas about external objects, relationships and space. The author tries to prove that the understanding of the surrounding world depends on an idealistic interpretation of vision, and not on the materiality of things. This book aroused considerable interest among philosophers, psychologists and scientists of its time and remains relevant for discussions of the perception and existence of reality to this day.