A lens panel includes a first substrate, a second substrate and a liquid crystal layer. The first substrate includes a first base substrate, a first electrode formed on the first base substrate, and a first alignment layer formed on the first electrode. The first alignment layer includes a plurality of unit alignment areas forming a lens unit and is aligned to have a first azimuth angle and a plurality of first polarized angles. The first polarized angles vary in the unit alignment area. The second substrate includes a second base substrate, a second electrode formed on the second base substrate, and a second alignment layer aligned to have a second azimuth angle and a second polarized angle. The liquid crystal layer is disposed between the first substrate and the second substrate.