A new lens composed of countless annular micron channels was designed, which can not only achieves high focusing efficiency but also meets the needs of lightweight and miniaturization. Aiming at maximizing focusing efficiency, the structure design of lens was analyzed, and the mathematical relationship between optical conditions such as focal length and X-ray energy and structural parameters such as channel width, curvature radius, diameter, and channel length was deduced. According to the theoretical analysis, ideally, if the channels are equally spaced, the thickness of the lens is non-linear gradient. In order to improve the feasibility of the preparation process, three types of structure approximations were carried out. The imaging performance of lenses with different structures were simulated by Monte-Carlo ray tracing method. Taking into account the focusing efficiency and the feasibility of preparation, the lens can be divided into multiple inclined or flat planes with different channel length.