We present (1) the linearly polarized (LP) ultraviolet (UV) photoreaction of block copolyesterethers comprising a hard segment of polyester and soft segment of poly(tetramethylene ether) (PTMG) and (2) the alignment behavior of liquid crystals (LCs) on the resultant photoreacted polymer films. Two kinds of copolyesterethers with different polyester segments of poly(hexamethylene p-phenylenediacrylate) (1a) or poly(hexamethylene p-phenylenediacrylate)-co-poly(hexamethylene 1,4-dibenzoate) (1b) were used in this study. The LP-UV irradiation resulted in a negative optical anisotropy for both polymer films, and a homogeneous photoalignment of LCs was achieved on the photoreacted polymer film. The LC alignment was perpendicular to the electric vector of the incident polarized light for 1a, whereas a reversion of the alignment from parallel to perpendicular was observed for 1b, depending on the irradiation doses.