This study is dedicated to design an liquid crystal (LC) negative lens with unequal width electrodes, which is made for a camera lens and with the aim to replace conventional negative lenses. The structure of the LC negative lens is symmetric for producing a symmetrical electric field. The unequal widths are adopted and determined inversely proportional to the slopes of the desired applied voltages at varied radial positions. There are four ring electrodes in the lens and the associated with applied different voltages. In addition, the performance of the designed LC lens is verified by the software DIMOS.2D. The special structure and the material are used to realize the designed LC lens. Moreover, a new fabrication process in the wafer level to bury bus lines is developed in order to smooth the generated electric field distribution. In addition, a high-κ dielectric layer is coated between the electrodes and the LC layer for minimizing required applied voltage. Finally, differential effects of the LC lens structure with high-κ and without high-κ are discussed based on simulation results.