Aim: The study aimed to determine the relation between various retinal parameters on SD–OCT with visual acuity in patients with diabetic macular edema(DME). Method: Retrospective review of records of DME patients with clinically significant macular edema, diagnosed as per Early Treatment Diabetic Retinopathy Study criteria was done. OCT scans were assessed for pattern of edema (categorized as diffuse retinal thickening(DRT), cystoid macular edema(CME), serous reti–nal detachment(SRD) and vitreous macular interface abnormalities(VMIA)), presence of edema involving within 500microns centre of fovea, photoreceptor integrity by assessing Inner seg–ment/Outer segment(IS/OS) line, external limiting membrane(ELM) integrity and retinal thickness measurements. Retinal parameters were correlated with best corrected visual acuity(BCVA). Re–sult: The study included 56 eyes of 34 patients. The commonest pattern of foveal edema was DRT(43eyes, median logMAR BCVA 0.10(±0.20) and other types with a collective median logMAR BCVA 0.30(±0.60). Most eyes had more than one edema pattern. Isolated DRT was associated with better visual acuity (p=0.03). DME involving within 500µm centre of fovea seen in 46/56(82.4%) eyes and showed a poorer visual acuity when present (logMAR 0.27(0.32)), which was however not statistically significant (p=0.25).Disrupted IS/OS line was seen in 18/56eyes(logMAR 0.55(0.45)) and was associated with a poorer visual acuity(p=0.002). Central foveal thickness and central sub–field thickness showed significant correlation with BCVA (p<0.001). Conclusion: Retinal thickness alone can’t be taken as a surrogate for visual outcome in DME. Other retinal parameters on SD–OCT like pattern of edema and IS/OS line integrity must be considered whilst assessing extent of damage and visual outcome in DME.