Abstract-A new L-shaped chiral structure working in microwave and optical frequency bands has been designed and simulated. The circular dichroism, ellipticity angle, polarization azimuth rotation angle, and effective parameters of this structure, including relative permittivity, relative permeability, chiral parameter and refractive index, are retrieved from simulated transmission and reflection spectra. The results show that the exceptionally strong optical activity is found for the L-shaped chiral structure. Because of the large chiral parameter of this structure, negative refractive index of one circularly polarized wave can be obtained without simultaneously negative permittivity and negative permeability.