The refractive index of polymer liquid crystal materials can be effectively controlled by electric field. Their electro-optical properties are useful in the study of the electrooptic devices. In this paper, we introduce a variable optical attenuator using polymer liquid crystal (PLC) materials that prepared by the photo polymerization induced phase separation method. It describes the affect on the UV polymerization condition of the preparation of PLC, presents some experimental results obtained in laboratory. The results showed the photo polymerization conditions play important roles in the phase separated process of polymer liquid crystal materials, it determine the switching voltage, response time, and luminance of the PLC using for the VOA.