An acoustic focusing lens based on a coiling-up space structure with near-zero refractive index is studied. According to the direction selection mechanism for acoustic waves in a near-zero refractive index material, we adopt the coiling-up space structure as a basic unit for arrangement, and design a geometric structure with specific incident and outgoing interfaces which is used to manipulate the outgoing direction of transmitted wave. Thus, the focusing effects for plane acoustic wave and cylindrical acou...