In this paper, a dual-polarized Huygens unit is proposed, which has a double-layer metallic pattern etched on both sides of one dielectric substrate. Induced magnetism enables the structure to support Huygens’ resonance, thus obtaining nearly complete available transmission phase coverage. By optimizing the structural parameters, a better transmission performance can be achieved. When the Huygens metasurface was used for the design of a meta-lens, good radiation performance was exhibited, with a maximum gain of 31.15 dBi at 28 GHz, an aperture efficiency of 42.7% and a 3 dB gain bandwidth of 26.4 GHz to 30 GHz (12.86%). Due to its excellent radiation performance and very simple fabrication, this Huygens meta-lens has important applications in millimeter-wave communication systems.