In recent years, acoustic metamaterials or metasurfaces have attracted a lot of attention. A gradient acoustic metasurface was constructed in 2015 based on a tunable interdigitated structure, which shows the capability of controlling sound radiation such as cylindrical-to-plane wave conversion, plane wave focusing, and effective tunable acoustic negative refraction. [14] In 2016, a new kind of acoustic metamaterial unit cell with the fractal geometry was presented, and the flat acoustic lens using this structure shows excellent focusing properties. [15] More recently, a new class of ultrathin and planar Schroeder diffusers was designed based on the acoustic metasurface, which demonstrates good sound diffuse reflection. [16] In this paper, we propose an acoustic focusing lens with impedance matching to surrounding materials. Different from the previous planar gradient-index lens in which the refraction index changes in one direction, the refraction index in the proposed lens changes along both directions in two dimensions. Hence, with one more design freedom, the lens can be designed with some additional conditions. For example, based on such an idea, we can design some functional lenses with impedance matching to surrounding material. To realize the presented lens in acoustics, subwavelength artificial structures, termed as acoustic metamaterials, are used. The elastic modulus and effective density are extracted from the unit cells. We design, fabricate and measure an acoustic focusing lens with impedance matching to free space. The lens is fabricated via 3D printing technology with photosensitive resin. The measured result is in good agreement with the simulated one.