We have studied the tilt angle generation on the homeotropic polyimide (PI) surface using a low intensity ion beam source as a function of incident angle. An excellent LC alignment of nematic liquid crystal (NLC) on the PI surface with ion beam exposure for all incident angles was observed. The tilt angle of NLC on the homeotropic PI surface for all incident angles was from 90 to 88 degree was observed. Also the tilt angle of NLC on the homeotropic PI surface with ion beam exposure of 400 eV had a tendency to increase as ion beam energy incident angle become more instance from 45 degree. Finally, a good LC alignment thermal stability on the homeotropic PI surface with ion beam exposure can be achieved.