Conductive polymer films of poly(aniline N-butylsulfonate)s, PANBuS, was investigated to prepare alignment layers for liquid crystals. Alignment of nematic liquid crystals, E7 was found to be effective when a liquid crystal cell was fabricated with either sheared or rubbed PANBuS films. Rubbing strength had little influence on the orientation of E7 as evidenced by insignificant change in the tilt angle. Tilt angle of E7 was dependent on the processing method of PANBuS and higher tilt angle was obtained with the sheared PANBuS layer.