For the simple microscope, we have:
Least distance of clear vision, D = 25 cm
Magnifying power, m = 3
Now,
Let the focal length be f.
(a) When the image is formed at D = 25 cm, the magnifying power of the simple microscope is given by
(b) When the image is formed at infinity in normal adjustment, the magnifying power is given by
So, the magnifying power is 2 if the image is formed at infinity.