A liquid crystal photoelectric apparatus including an upper substrate, a lower substrate, a plurality of alignment layers, and a liquid crystal material is provided. The alignment layers include an upper alignment layer, a lower alignment layer, and at least one intermediate alignment layer. The upper alignment layer has a first orientation direction. The lower alignment layer has a second orientation direction. The at least one intermediate alignment layer has an intermediate orientation direction. The intermediate orientation direction is between the first orientation direction and the second orientation direction. The liquid crystal material includes a plurality of liquid crystal material portions. Each of the liquid crystal material portions is disposed between any adjacent two alignment layers. A manufacturing method of the liquid crystal photoelectric apparatus is also provided. |