In this paper, an acoustics metamaterial lens constructed by a plastic perforated plate structure was designed and fabricated. By the design of different hole sizes of the perforated plastic plate structural units so as to change the equivalent acoustic impedance values of the plate units, and thus construct the acoustic metamaterial lens specimens by these anisotropic medium structures. Follow-up is the actual production of specimens and the verification by measurement in the semi anechoic chamber and by the actual sound field measurement results, to verify the situation of the observed deflection of sound waves, and to assess the effect of the anisotropic medium structures and the feasibility of the design concept for the future practical application of acoustic cloak.