The problem of focusing a pressure wave by a thick, elliptical cylindrical liquid lens has been treated in a rigorous manner. The size of the lens is of the order of or slightly greater than the wavelength of the incoming acoustic signal. Detailed computation has been carried out for a representative case in which a liquid lens with an index of refraction of 1.8 and a density of 1900 kg/m3is assumed to be immersed in seawater. It is shown that a slight deformation of the boundary surface of a circular liquid lens results in significant changes in the location of the focal region and that an elliptical lens may provide stronger focusing than an equivalent circular lens. This research also points out the necessity of pursuing an investigation on thin lenses where the focal regions are located outside the lenses.