Abstract: The present disclosure provides a light distribution element and a light source module. The light distribution element includes: a light incident surface which is in the shape of a smooth inward concave curved surface and forms an accommodation cavity for accommodating a light emitting unit; and a light emitting surface which is in the shape of a smooth outward convex curved surface and is provided opposite to the light incident surface. There is a difference between the thickness of the light incident surface and the thickness of the light emitting surface, thus in the light spot formed by the light emitted from the light emitting surface where the thickness is relatively large, the color tolerance between a yellow spot and white light is less than a preset color difference.