The invention herein relates to a soluble polyimide resin having a dialkyl substituent for a liquid alignment layer, wherein aliphatic tetracarboxylic dianhydride and aromatic diamine having a dialkyl substituent are used to yield said soluble polyimide resin which has superior heat-resistance, solubility, transparency, and liquid crystal alignment capacity. According to the present invention, the soluble polyimide polymer having a dialkyl substituent, for a liquid crystal alignment layer, comprising the following a repetitive unit of formula 1: ##STR1## Consequently, the polyimide resin under the present invention not only has superior heat-resistance but also excellent solubility and transparency, which could be applicable as a liquid crystal alignment layer for the TFT-LCD requiring a low temperature processing. Further, the invention has the effects of providing a polyimide resin with superior physical property for heat-resistance structural material, and the monomer therein, in addition to the manufacturing methods thereof.