In order to compare the clinical efficacy of expanded polytetrafluoroethylene membrane-tube implant (MT implant) and Ahmed implant in the treatment of refractory glaucoma, the medical records of the patients who had been followed-up for more than 1 year after glaucoma implant surgery were reviewed retrospectively. Either MT or Ahmed implants were selected randomly and implanted by one surgeon in patients with refractory glaucoma. There was no significant difference in clinical variables such as age, intraocular pressure and ocular surgery history between the MT implant and Ahmed implant groups (n = 20 eyes of 19 patients in each group) before surgery. The course of change in intraocular pressure and the number of anti-glaucoma medications were not significantly different between the 2 groups during the entire study period (p > 0.1). Kaplan-Meier analysis for intraocular pressure control between 6 and 21 mmHg showed 90% and 95% at 6 months, and 85% and 85% at 12 months, in the MT and Ahmed groups, respectively (p = 0.982). A few self-limiting complications, all within the first month after surgery, were noted in each group. In this study, MT implant showed comparable results to Ahmed implant. MT implant may be useful as a good substitute for other currently used implants without any loss in efficacy or increase in risk, and with potential advantage coming from its soft consistency and small volume.