Abstract: An optical resin composition with superior impact resistance and a method for producing an optical lens from the composition are disclosed. In one embodiment, the optical resin composition for a plastic optical lens has superior impact resistance as well as light-weight, superior moldability, excellent dyeing ability, a high Abbe number and good transparency. The optical lens produced from the composition exhibits superior impact resistance even after multi-coating. The optical resin composition with superior impact resistance has a solid refractive index (nD) of about 1.53 to about 1.57, an Abbe number of about 35 to about 48, a liquid specific gravity of about 0.97 to about 1.25 and a solid specific gravity of about 1.10 to about 1.35, by which the composition comprises a mixture of isophorone diisocyanate and hexamethylene diisocyanate, pentaerythritol tetrakis(3-mercaptopropionate), a UV absorber, a release agent and a polymerization initiator.