The forward facing aspect of the eyes that give an Owl its "wise" appearance, also give it a wide range of "binocular" vision (seeing an object with both eyes at the same time). This means the owl can see objects in 3 dimensions (height, width, and depth), and can judge distances in a similar way to humans. The field of view for an owl is about 110 degrees, with about 70 degrees being binocular vision. An Owl's eyes are large in order to improve their efficiency, especially under low light conditions. In fact, the eyes are so well developed, that they are not eye balls as such, but elongated tubes. They are held in place by bony structures in the skull called Sclerotic rings. For this reason, an Owl cannot "roll" or move its eyes - that is, it can only look straight ahead! The Owl more than makes up for this by being able to turn its head around, and almost upside-down. It is able to achieve this by having a long and very flexible neck, which is not always apparent, as it is hidden by feathers and the Owl's posture. An owl's neck has 14 vertebrae, which is twice as many as humans. This allows the owl to turn its head through a range of 270 degrees measured from a forward facing position. As most owls are active at night, their eyes must be very efficient at collecting and processing light. This starts with a large cornea (the transparent outer coating of the eye) and pupil (the opening at the centre of the eye). The pupil's size is controlled by the iris (the coloured membrane suspended between the cornea and lens). When the pupil is larger, more light passes through the lens and onto the large retina (light sensitive tissue on which the image is formed). The retina of an owl's eye has an abundance of light-sensitive, rod-shaped cells appropriately called "rod" cells. Although these cells are very sensitive to light and movement, they do not react well to colour. Cells that do react to colour are called "cone" cells (shaped like a cone), and an Owl's eye possesses few of these, so most Owls see in limited colour or in monochrome. extract from www.owlpages.com

I think so.