The meridional lobster-eye lens has a better focusing ability than the square-channel lobster-eye lens. In order to study the influence of the characteristics of the reflective surface of the meridional lobster-eye lens on the X-ray focusing imaging characteristics, one ray tracing algorithm for the meridional lobster-eye lens is established based on the principle of prism expansion. In addition, the effects of coating material, coating thickness and surface roughness on the focusing characteristics of X-rays with different energies are analyzed based on the Fresnel reflection principle. The research results show that the X-ray focusing ability of the meridional lobster-eye lens is mainly determined by the transfer efficiency of the reflective surface, and the transfer efficiency is determined by the chosen coating thickness and coating roughness and simultaneously modulated by the channel-cone apex angle. The X-ray energy determines the effective object aperture angle of the meridional lobster eye lens, and the matching of the lens field of view with the effective object aperture angle also influences its focusing ability and focal spot distribution.