A 3D grid controllable liquid crystal lens is provided. In the 3D grid controllable liquid crystal lens, at least two layers of a plurality of active device arrays are stacked on a first substrate, and a plurality of liquid crystal layer are respectively disposed on the active device arrays. Then, a driving voltage applied on each active device array is suitably controlled to control the orientation of the liquid crystal molecules, so as to generate a refractive index distribution similar to gradient-index lens in the 3D grid controllable liquid crystal lens. Therefore, the 3D grid controllable liquid crystal lens has a focusing function for focusing/diverging the light, similar to a convex lens or a concave lens. A method for manufacturing the 3D grid controllable liquid crystal lens is also provided.