The invention provides a low-loss plane superlens which is composed of a plurality of deep-color films and a plurality of light-color films, wherein the deep-color films and the light-color films are alternatively arranged. The number of the films ranges from 20 to 30, the deep-color parts are gain layers, the light-color parts are metal layers, the material thicknesses of the gain layers are all Wg, the thicknesses of the metal layers are all Wm, the top layer is the metal layer, and the bottom layer is the gain layer. The manufacturing method of the low-loss plane superlens includes the steps of (1) using a vacuum hot evaporation plating method to plate a smooth ultraviolet transparent substrate with the gain layer with the thickness of Wg, (2) using an electron beam evaporation plating method to plate the gain layer obtained in the step (1) with the metal layer with the thickness of Wm, (3) alternatively plating the planar film obtained in the step (2) with the gain layers and the periodic metal layers in a periodic mode to form the multiple films, and (4) finally plating the surface with the gain layer with the thickness of Wg to enable the gain layer to serve as a protective layer. The low-loss plane superlens is high in resolution, small in weight and thickness and easy to integrate and use due to the fact that the low-loss plane superlens is of a planar structure.