In this Letter, we report a method to prepare a liquid crystal (LC) lens based on a variable pretilt angle of a photoalignment (PA) layer. With precise control of the irradiance, such PA provides good control on the pretilt angle that can be tuned in the range of 1°-89°. Therefore, the precise control of the irradiance generates a spatially varying pretilt angle with any desired pretilt angle profile. Thus, the tunable LC lenses have been fabricated and characterized. With low voltage operations, easy fabrication, and relatively high switching speed, such lenses can be applied in many modern optical and photonic devices.