We present a tunable photonic crystal fiber (PCF) directional coupler fabricated by a side-polishing method. The PCF directional coupler was modeled as a typical single-mode fiber-based directional coupler and analyzed using the improved effective-index method (IEIM). The characteristics of the PCF directional coupler such as the coupling coefficient and the coupling ratio were measured and found to be in good agreement with those predicted by the theoretical model. The PCF directional coupler exhibited an insertion loss of approximately 2 dB for a 3 dB coupler and was able to tune the coupling ratio between 0% and 100% by tilting the angle of the top side-polished quartz block against the fixed-bottom quartz block.