Yeah, when I was a child, I often get the warning advice from my mother. At that time, I trust her, but now I am a grown-up, and I can distinguish whether the point is right or not. Here and now I want to tell you that watching TV too close will do no physical damage to you or your eyes. According to Dr. Lee Duffner, spokesperson for the American Academy of Ophthalmology, your eyes have the abilities to specialize muscles controlling the shape of the eye lens for focusing and your eyes' movements to keep the eyes moving all together. If an item is closer to your eyes, as it is when you are close to the TV, the muscles controlling the lens automatically change, or accommodate its shape to bring the object into proper focus. Nevertheless, watching TV too close won't harm the eyes, but it will cause eye fatigue if you are sitting too close to it for a long time. So when you get this warning tips from your mom or something else, just listen to her and let your eyes have a rest, which also make you have a rest.