A VR lens structure and a display device are provided. The VR lens structure includes a first lens and a second lens disposed opposite to each other. The first lens is provided with a first side surface and a second side surface which are disposed opposite to each other, and at least one of the first side surface and the second side surface is an aspheric surface. The second lens is a Fresnel lens, a smooth surface of the second lens is disposed proximal to the second side surface, and a Fresnel surface of the second lens is disposed farther away from the second side surface than the smooth surface.