Band keratopathy, calcium salts in Bowman's membrane, is the most classic form of corneal calcification seen in clinical practice. However, calcareous degeneration, calcium deposition involving the full corneal thickness, is rare. We reviewed the clinical and histopathological records of two patients with severe dry eyes and calcareous corneal degeneration. In each case, complete ophthalmic examination and histopathological study were performed. Both patients had severe dry eyes, case 1 secondary to graft-versus-host disease and case 2 secondary to rheumatoid arthritis, and a persistent epithelial defect and anterior segment chronic inflammation. Both patients underwent repeated penetrating keratoplasties. Histological examination of the corneal buttons showed that calcareous corneal degeneration and band keratopathy were coincident in both cases. Both patients received postoperative medications for high-risk grafting. The mechanisms of corneal calcification may be the same in calcific band keratopathy and calcareous corneal degeneration.