Background– Strabismic amblyopia is one of the leading causes of decreased vision in children. Materials and Methods–A cross–sectional survey was conducted from August 2018 to January 2019 in out–patient–department of Ophthalmology, Bankura Sammilnai Medical College and Hospital aiming to estimate and compare macular thickness and volume by SD–OCT between normal and amblyopic eyes of children suffering from strabismic amblyopia. Data were collected from consecutive eligible patient via interview and ophthalmological examination using predesigned questionnaire and necessary equipments. Results– overall age was 10.65±2.58 (mean±SD) years with slight female preponderance (51.92%). In Binary logistic regression 67.3% to 89.7% of change in outcome variable was explained by variation in independent variables. Retinal thickness within 1mm inner circle, superior quadrant within 3mm of inner ring and female gender had positive association whereas that in superior quadrant of 6mm outer ring was found to have negative association with amblyopia. Conclusion: Average macular thickness is greater in amblyopic eyes as compared to normal fellow eyes.