You might first have to specify the acoustic frequency band of interest (ultrasonics? audio band?), and specify the material on both sides of the lens (air? water? human tissue for medical imaging?
Thanks for your reply. The frequency band is in MHz(50 to 100 MHz). I want to design two lenses. One will be in water (both sides) and other will be in air (both sides). Then could you suggest some thing regarding this?
You could take a look at Axicon lenses, these are used for medical and NDT (non-destructive testing) ultrasound, in the 1-20MHz range. They can be made from Rexolite, which has a speed of sound (somewhat) comparable to water.