The present invention provides an intraocular lens, including a first poly-p-xylylenes film, a second poly-p-xylylenes film and a liquid drop. The liquid drop is disposed between the first poly-p-xylylens film and the second poly-p-xylylens. The present invention further provides a method of forming the same.本發明係提供了一種人工水晶體,包含一第一聚對二甲苯鍍膜、一第二聚對二甲苯鍍膜以及一液珠。液珠設置在第一聚對二甲苯鍍膜以及第二聚對二甲苯鍍膜之間。本發明還提供一種製作人工水晶體的方法。300‧‧‧步驟302‧‧‧步驟304‧‧‧步驟