Abstract: Provided is a processing method for a multi-row, multi-column flat lens with an equivalent negative refractive index, which includes: performing photoresist coating, masking and exposure on the photolithography surface; removing photoresist in an unexposed block, and forming a rectangular groove; coating a surface of an exposed block and all surfaces of the rectangular groove with a protective layer, and then coating a side surface of the rectangular groove with a reflective film; removing the protective layer on the surface of the exposed block and the bottom surface of the rectangular groove, then filling up the groove with a filling material, and further processing the front and rear surfaces of the parallel plate in such a manner that a parallel misalignment between the front and rear surfaces thereof is smaller than 1?; and adding a protective window sheet on each of the front and rear surfaces of the new parallel plate.