A microfluidic system was created to fabricate polydimethylsiloxane (PDMS) microspheres, whose shape, surface smoothness, and size were controlled. Resulting from their excellent optical properties and elasticity prepared by the apparatus, each PDMS microsphere could act as a microlens and separate imaging unit. The focal length of the microlens was simply tuned by the forces posed on the beads. For the microlens array (MLA) application, it was constructed simply through the assembly of the monodisperse PDMS beads.