An electrically tunable focusing achromatic lens includes a first liquid crystal cell, a second liquid crystal cell, and first and second electrode layer units which have two predetermined patterns for permitting two predetermined radially varying electric fields to be generated to across the first and second liquid crystal cells, respectively, to thereby allow one of the first and second liquid crystal cells to acquire a predetermined positive optical power and the other one of the first and second liquid crystal cells to acquire a predetermined negative optical power. When an incident light passes through the first and second liquid crystal cells, chromatic aberration of the first liquid crystal cell can be counterbalanced by that of the second liquid crystal cell.