A method of constructing a physical lens based on depth of focus characteristics and an axially symmetric lens with an extended depth of focus constructed by the method are provided. An expression is deduced by substituting a depth of focus characteristic and a relation between vectors of arbitrary points on a lens surface into Snell's law, and partial differentiation is performed on the expression to yield a differential equation satisfied with arbitrary points on the lens surface. The differential equation is solved by, for example, numerical analysis to obtain a curve of an axially symmetric physical lens surface.