The best-suited polymer material for developing optical lenses with high refractive indices and low dispersion values is typically a high-index optical plastic. One such material is a thermosetting plastic called MR series MR-8, MR-10 developed by Mitsui Chemicals. These materials are based on allyl diglycol carbonate ADC monomers and have high refractive indices around 1.6 to 1.7 and low dispersion values Abbe numbers around 30 to 40 .Another suitable material is polycarbonate PC , which has a refractive index of around 1.58 to 1.59 and an Abbe number of around 30. Polycarbonate is known for its excellent impact resistance and is widely used in eyeglasses and other optical applications.Additionally, polymethyl methacrylate PMMA or acrylic can be used for optical lenses. It has a refractive index of around 1.49 and an Abbe number of around 57, which is higher than polycarbonate but lower than the MR series.In summary, the MR series is the best-suited polymer material for developing optical lenses with high refractive indices and low dispersion values, followed by polycarbonate and polymethyl methacrylate. The choice of material will depend on the specific requirements of the application, such as impact resistance, weight, and cost.