Ophthalmic drugs are special group of medications, which are restrictively controlled in terms of their ingredients and properties. Pharmaceutical excipients are important components assuring high quality and safety of these preparations. The article constitutes a review of pharmaceutical excipients, based on analysis of composition of ophthalmic preparations present in USA and Germany (sources: Rote Liste 2009 and Physician's Desk Reference 2008). This classification may be helpful in identification of pharmaceutical excipients and their role in ophthalmic preparations.