We studied absorbance of tinted dye absorbed into tinted lenses by Spectrophotometric method. Used lenses and tinted dye were CR-39 plastic optical lenses and Ons & $Lavas^{(R)}$ Blue, respectively. Absorbance values of tinted dye absorbed into tinted lenses were obtained from the differences of absorbance values between tinted lenses and CR-30 lenses. Average concentrations of tinted dye absorbed into tinted lenses were obtained from the mass differences between tinted lenses and CR-30 lenses. The relationship between absorbance and average concentration for tinted dye absorbed into tinted lenses was also confirmed to follow Beer’s law. The absorption coefficient calculated from the tangent of the calibration curve was determined to be a=0.983 $Lg^{-1}cm^{-1}$.