Phase Two of the programme is currently underway
Manx Care has started reducing waiting lists for general surgery.
The health service says it's the first phase towards restoration and recovery of the elective activity programme.
Since 5 December, 26 patients have had hernia surgeries, with laparoscopic (keyhole) procedures beginning in the New Year.
57 patients with complex cataracts have been operated on under general anaesthetic or sedation, and 75 patients requiring topical anaesthesia have had their cataract procedures.
Phase Two of the programme is currently underway, covering ophthalmology, orthopaedics and surgical specialties.
It follows a £18.3m cash injection approved by Tynwald in October.