In this paper, we present our design of a rigid Fresnel prism and derive the calculations of its transmittance and distortion. The transmittance of prisms made of different kinds of polymers and their distortion were numerically simulated. Simulation results showed that polymethyl methacrylate (PMMA) had a larger Abbe coefficient and a lower material absorption rate than polyvinyl chloride (PVC). Then, on the basis of the simulation, stamps for the prisms were machined using the diamond-cutting method; the surface roughness of the stamps reached class 14. We verified that low-cost prisms can be fabricated from PMMA using the thermopressing method under the conditions of 180 ℃ and 130 kg/cm2. A system was constructed to test the prism diopter (PD) values of the samples. Experimental results showed that the deviations between the calculated and actual PD values for 10Δ (low PD), 20Δ (medium PD), and 30Δ (high PD) prisms were 0.01Δ, 0.04Δ, and 0.02Δ, respectively. The PD deviations of the sample prisms all agreed with the Chinese tolerance standard for a medical prism. Hence, we verified that the rigid prisms fabricated in this study are sufficiently precise to reflect light and are a high-quality, low-cost solution for the treatment of strabismus in children.