Acoustic microscopes and acoustic tweezers have great value in the application of microparticle manipulation, biomedical research and non-destructive testing. Ultrahigh frequency (UHF) ultrasonic transducers act as the key component in acoustic microscopes, and acoustic tweezers and acoustic lenses are essential parts of UHF ultrasonic transducers. Therefore, the preparation of acoustic lenses is crucial. Silicon is a suitable material for preparing acoustic lenses because of its high acoustic velocity, low acoustic attenuation and excellent machinability. In previous research, silicon lenses were mainly prepared by etching. However, etching has some drawbacks. The etching of large sizes is complex, time-consuming and expensive. Furthermore, vertical etching is preferred to spherical etching. Thus, a new method of ultra-precision machining was introduced to prepare silicon lenses. In this paper, silicon lenses with an aperture of 892 μm and a depth of 252 μm were prepared. Then, UHF ultrasonic transducers with a center frequency of 157 MHz and a -6-dB bandwidth of 52% were successfully prepared based on silicon lenses. The focal distance of the transducers was 736 μm and the F-number was about 0.82. The transducers had a lateral resolution of 11 μm and could distinguish the 13 μm slots on silicon wafers clearly.