A lens structure formed by materials in different refractive indexes includes a sphere which is a round ball formed by a first portion and a second portion, a first lens which is formed on the first portion, a separation layer which is disposed between the sphere and the first lens, a second lens which is formed on the second portion, and a third lens which is formed on the second lens and opposite to the sphere. The first lens, the second lens and the third lens are formed respectively by a material in different refractive index and are provided respectively with a light absorption curve in different curvature, so that a light beam can pass through these light absorption curves to form plural times of light condensing effect.