Side-emitting LED (Light emitting diode) modulation lens is proposed here for generating planar lighting source that can be applied in many fields like LCD backlight or general lighting. The light emitted form the LED light source will be modulated by the proposed lens by the mechanism of multi-refraction. The optical simulation tool ASAP was used during the design procedure. Optimal lens dimension was designed to module 70 percent of the emitting energy to the angle range from 70 degree to 110 degree, the angle was calculated from the normal direction of the LED horizontal plane to the direction of the emitting light. The lens prototype was also fabricated and the optical performance was measured to verify the simulation results. Finally, the comparison between the optical simulation and the experiment performances is also disclosed.