A structure of two-dimensional incident left-handed metamaterial composed of double Σ-shaped metal strips is proposed. The structure consists of a dielectric substrate and two anti-symmetrical Σ-shaped metal strips on each side of it, and the structure presents double negative properties (εμ<0), with electromagnetic waves being incident parallel or perpendicular to the substrate. With HFSS software, the two-dimensional incident left-handed properties of the structure are analyzed and verified in X waveband by means of spectrum analysis and effective parameters extracted from S parameters. The two-dimensional incident properties of the structure widen electromagnetic wave angle and are also of reference value for developing multi-dimensional incidence of the metamaterial.