From the lens makers formula
1/f = (n-1)[1/R1 -1/R2]
Where n, is the refractive index of material of the lens with respect to refractive to refractive index of the medium.
n = nlens /n medium
If we take,
refractive index of medium = refractive index of lens material
Then, n= 1
And 1/f =0
So power of lens is zero.
In this condition, the lens disappears in liquid.
Regards