A fabrication method of a lens substrate having an anti-fog film layer and a structure thereof, where the lens substrate comprises an anti-fog film layer formed with a predetermined configuration and a proper thickness (preferably substantially between 0.1 mm and 0.3 mm) by cellulose acetate, and a lens (i.e., a substrate layer) formed by electroplating and combining with the anti-fog film layer to form the lens substrate, wherein an overall thickness of the lens substrate is substantially thinned, and predetermined anti-fog properties of the lens substrate are kept after repeated cleaning or wiping after long terms.