The invention relates to a manufacturing method of a double-faced composite new-excellent polyurethane lens. Each of an inner surface type and an outer surface type of the lens adopts a concentric circle structure design, two diopters are existent in the circular layer structures with different diameters, the surface diopter is based on the diopter of the prescription not used in the vision refraction correction, multiple mutually independent convex round tops are distributed on the convex side, and the diopter of the convex round top has +0.25 to +2.50D light adding in comparison with the diopter of the plane; multiple mutually independent convex round tops are distributed on a concave side, the diopter of the convex round top has +0.25 to +2.50D light adding in comparison with the diopter of the plane, the convex round tops on the convex side and the concave sides are corresponding one-to-one. The number of the concentric circle of the lens surface is between 3-10, the diameter of the circular ring is between 0.5mm to 40mm. By adopting the double-faced concentric circle structure, the diopter light-adding range of the convex round top is +0.25 to +2.50D, and better comfort levelis provided for the wearing of the defocused lens.