Aiming at the prospect of applying liquid crystal (LC) lens to zoom glasses, an electrically tunable-focusing and polarizer-free LC lens with an alignment conversion layer is developed. Through simulation, the feasibility analysis of double-layer modal LC lens was conducted. After optimizing the synthesis parameters of alignment conversion film, a polarizer-free LC lens sample was prepared. The imaging and optical interference of LC lens was studied to discuss the polarization independence and image quality. The test results show that the 8 mm aperture LC lens realizes polarization independence and possesses diopter adjustment from 0 D to 1.590 D.