Electrically tunable focusing liquid crystal (LC) lenses are reviewed in this paper. The distribution of the orientations of LC directors which is controlled by electric fields results in a distribution of refractive indices of LC directors. The incident light can be modulated by the electrically tunable lens-like phase difference of the LC lens. We introduce the basic operating principles of LC lenses and discuss the structures of LC lenses. The major challenges of LC lenses are also discussed. We believe this paper provides a guideline for basic understanding of LC lenses.