Oblique astigmatism according to the rotation of the eye has to be removed for obtaining peripheral clear vision in ophthalmic lenses. For this reason, we calculated tangential and sagittal power using third-order approximation theory and then controlled conic constant for the difference of the two powers to converge to 0 regardless of the rotation angle of the eye. As a result, an aspherical ophthalmic lens without oblique astigmatism was designed. Also, we found optimal machining condition to the lens material using factorial design and finally fabricated the designed lens through ultra-precision machining with that condition.