Abstract: A structure and method for manufacturing surface relief diffractive optical elements are disclosed in the invention, which combines surface relief grating structure and gradient refractive index. Unlike the prior art, the invention does not require control of grating profile structure to modulate the optical path difference of incident light beam. Furthermore, control of grating profile makes the fabrication process more complicated and difficult. This method according to the invention comprises the following steps. A refractive index distribution layer is formed on a substrate by a thin film coating technology with controlled refractive index distribution, thereby the optical path difference is introduced when a incident light beams impinges the refractive index distribution layer. Then a spinning coated photoresist layer on the refractive index distribution layer.