Background: In this paper, a liquid progressive multifocal lens with solid-liquid structure is demonstrated, which mainly consists of two elastic polydimethylsiloxane (PDMS) membranes, a solid substrate and liquid. Methods: To realize the adjustment of the focuses progressively, the thickness of one of the membrane is designed non-uniform. By controlling the liquid pressure working on the membranes, the curvature of the membrane can be changed continuously and the power of the lens can be altered simultaneously. In this paper, the structure and a fabrication method of the lens is introduced, and a power distribution model is built for the calculation of the power distribution characteristics. Moreover, the deformation of the non-uniform elastic membrane of the lens under different pressures is analysed with finite element method (FEM).