Lens design method by using equivalent lenses was already introduced, but the method has a limitaion that all lenses should be in the air. Therefore, we often get improper solution in designing cemented lenses. In this study, the lens conversion from thick lens to equivalent lens and its reversal was generalized without any preconditions, and the third order aberration fomulrae were derived for the generalized equivalent lens system. The generalized equivalent lens conversion were applied to typical cemented doublet and triplet, and they show that the third order aberrations of the generalized equivalent lenses have better agreements with their corresponding thick lenses than the previous conversion method.