A liquid crystal lens, a manufacturing method thereof, and a display device are provided. The liquid crystal lens includes a first substrate and a second substrate. A first electrode is disposed on the first substrate. A retardation layer is disposed on a side of the first substrate facing the second substrate. The retardation layer includes a plurality of steps having different heights. A second electrode is disposed on the second substrate. The second electrode includes a plurality of sub-electrodes, the plurality of sub-electrodes being one-to-one corresponding to the plurality of steps. The width of the sub-electrode is smaller than the width of the step corresponding to the sub-electrode. A gap is provided between two adjacent sub-electrodes. One edge of the gap is aligned with a step point of two adjacent steps. A liquid crystal is filled in a space between the retardation layer and the second substrate.