Opacity of high-Z element plasma in non-local thermodynamic equilibrium (NLTE) is calculated. In the calculation, a collisional radiative model in detailed-configuration-accounting (DCA) is applied to population calculations for NLTE plasmas. Configuration-averaged rate coefficients that needed in the rate equations are obtained based on the first order perturbation theory. The Hatree-Fock-Slater self-consistent-field method is used to calculate the electron wave functions. The spin-orbit splitting is included in the spectrum calculations. The unresolved transition array method is used in the opacity calculations. The calculated frequency-dependent opacity of high-Z plasma Lu is presented. The comparison shows that the present spectrum agrees with another theoretical result well except that the present one shifts a little to the lower energy due to its lower mean ionization stage. The effects of highly doubly excited states on ionization balance and on the opacity are investigated. The mean ionization stage increases more than three stages when doubly excited states 5l6l 0 and 5l5l 0 are not included in the population calculations and the absorption spectrum also shifts to the higher energy.