Distance between the lens surface and the second lens surface of the first given, the steps of sequentially stacking the material of the propagation speed faster than the propagation speed of ultrasonic waves in the lower layer on both surfaces of the substrate, the substrate having sequentially laminated material the manufacturing method of the acoustic lens which is characterized in that a step for cutting along a plane perpendicular to the plane formed by laminating the material to a thickness of.基板の両面にそれぞれ下層の超音波の伝播速度より速い伝播速度の材料を順次積層する工程と、材料を順次積層した基板を、第1のレンズ面と前記第2のレンズ面との間隔が所定の厚みになるように前記材料を積層した面に直交する面に沿って切断する工程と、を有することを特徴とする音響レンズの製造方法。