In this study, materials for spectacle lens cutting were fabricated by hot-pressing and annealing SiC powders with $Al_2O_3$ and $Y_2O_3$. A microstructure that consisted of uniformly distributed, large SiC grains and elongated SiC grains was developed by using ${alpha}$-SiC powders. The microstructure was observed by scanning electron microscope(SEM). By hot-pressing and subsequent annealing, elongated ${eta}$-SiC grains were grown via ${eta}{ ightarrow}{alpha}$ phase. This is caused the crack deflection as toughening mechanism. Typical hardness and fracture toughness of materials for spectacle lens cutting were 13.3 GPa and $4.8MPa{cdot}m^{1/2}$, respectively.