Abstract: The present invention provides a liquid crystal lens for a 3D display, which includes a first substrate, a second substrate, a liquid crystal layer, a first electrode layer, and a first alignment layer. The second substrate is disposed corresponding to the first substrate. The liquid crystal layer is disposed between the first substrate and the second substrate. The first electrode layer is disposed on a side of the first substrate facing the second substrate. The first alignment layer is disposed on the first electrode layer. The first alignment layer has a plurality of first regions, and alignment directions of the first regions gradually change from one end to an opposite end and are symmetrical. A manufacturing method thereof is also disclosed.