Working Principle:
An astronomical telescope observes distant celestial bodies. It comprises two convex lenses:
When the final image is positioned at infinity, the intermediate image, formed by the objective lens, is located at the eyepiece's focal point. Consequently, the final image produced is a virtual, magnified, and inverted image at infinity.

Magnifying Power (M):
For a final image formed at infinity, \[ M = \frac{f_o}{f_e} \] where $f_o$ denotes the focal length of the objective lens, and $f_e$ denotes the focal length of the eyepiece lens.