Abstract: A light transmission adjustable spectacle structure comprises for each lens set thereof a fixed polaroid lens and a rotatable polaroid lens which has a number of non-polarized aperture-like areas formed thereon so that when the rotatable lens is rotated relative to the fixed lens to have the polarization directions thereof normal to each other, light is only allowed to pass through the apertures of the rotatable lens. This significantly cuts down the transmission of light through the lens set. In addition, by suitably selecting the size of the aperture-like areas, the depth of focus of retinal image occurring to a wearer of the spectacles is properly increased to provide a more clear view to the wearer.