The invention relates to an eye protective desk lamp, particularly to a virtual focus lens desk lamp which can make close-range view focus far away and can also improve the memory of users. The virtual focus lens desk lamp which can illuminate, relax eye accommodation and further improve memory comprises a lampshade, a lamp pole and a base, wherein the lampshade and the lamp holder are connected with the lamp pole. The lampshade comprises a lampshade upper cover and a lampshade lower cover, wherein eye accommodation relaxing lenses are arranged in the lampshade upper cover and the lampshade lower cover, the lampshade upper cover is provided with a turnable lens cover, and an LED head lamp and an LED lampshade are arranged at the bottom of the lampshade lower cover. The base comprises a base upper shell and a base lower shell, and an optical grating rack device, a shading plate, a film box sheath and a film box thereof are arranged in the base from top to bottom. An observation mirror is arranged in the right middle of the top of the base upper shell, wherein a left button and a right button are arranged at the left side and the right side of the observation mirror.