In this work, we propose a corneal structural model with different fibril arrangements and compare them with in vitro Polarization Sensitive Optical Coherence Tomography (PS-OCT) measurements. The model is based on a stack of lamellae, represented by Jones theory. Each lamella has a preferred fast axis orientation according to the fibril structure and a birefringence. Optical radiation is parallel to the eye optical axis. A third of the lamellae are arbitrarily oriented. Several fibril configurations were modelled: preferentially horizontal and vertical fibrils; preferentially vertical and radial fibrils; circularly and radially oriented fibrils; and a configuration in which fibrils form arcs that join opposite points of a cross defined over the corneal surface. We also modelled the rotation of the previous configurations and compared them with PS-OCT measurements of in vitro tilted corneas