The Lamb wave lens, which was introduced earlier as a new kind of lens for scanning acoustic microscope, is analyzed theoretically. A simulation program capable of handling single layered materials with different material parameters and bonding conditions is developed. The validity of theory is investigated by comparing the simulation results with the experimented ones for speciidly prepared samples. Parameter sensitivity of V{f) curves are used to test the characterization ability of the lens in layered materials. Sul)surface imaging ability of the Lamb wave lens is also investigated by forming amplitude and peak frequency images of some samples.