A lens structure formed by materials in different refractive indexes includes a transparent sphere in a first refractive index as well as a transparent second lens in a second refractive index. The first refractive index is different from the second refractive index, and the sphere is a round ball formed by a first portion and a second portion which are equipped with a first light condensing effect. The first lens is formed on the first portion of the sphere, the second portion of the sphere is exposed out of the first lens, and the first lens is provided with a first light absorption curve opposite to the first portion of the sphere, so that a light beam can pass through the second portion of the sphere to form the first light condensing effect, and then pass through the first light absorption curve to form a second light condensing effect.