A sulfur-containing polyurethane base lens resin is obtained by reacting one or more isocyanate compounds, which have two or more NCO groups, with one or more OH-containing compounds, which have two or more OH groups, in such proportions that the molar ratio of NCO groups to OH groups ranges from 0.5 to 1.5. At least one of said one or more OH-containing compounds contains one or more sulfur atoms in the molecule thereof. The total content of sulfur atoms in all OH-containing compounds is 20 wt. % or higher.