The invention provides a lens structure body of an acoustical super lens, the acoustical super lens and an imaging device thereof. The acoustical super lens comprises the lens structure body and light media, the imaging device of the acoustical super lens comprises a signal generator, a power amplifier, a transmitting transducer, the acoustical super lens and a receiving transducer array, the signal generator is connected with the power amplifier through a transmission line, the power amplifier is connected with the transmitting transducer through a transmission line, the front face of the lens structure body is a lens receiving face of the acoustical super lens, the lens receiving face of the acoustical super lens right faces the signal emission direction of the transmitting transducer, the receiving transducer array comprises a plurality of receiving transducers, and the receiving transducers are arranged at the geometric center of a square through hole of the acoustical super lens. According to the lens structure body of the acoustical super lens, the acoustical super lens and the imaging device thereof, high-resolution acoustical imaging can be conducted on an object at a certain distance, and evanescent waves can be well received, amplified and used for improving imaging quality.