Lens maker's formula is given by, f1=((μ)2−(μ)1)(R11−R21) , where μ2 is the refractive index of the material of lens and μ1 is the refractive index of the medium in which lens is being kept.
If μ1=μ2 . Then, f1=((μ)2−(μ)2)(R11−R21)⇒f1=0⇒f=∞
Then lens behaves like a plane surface with focal length infinity.