We studied the nematic liquid crystal (NLC) aligning capabilities using the new alignment material of a SiO thin film. The homogenous alignment was obtained by using ion beam (IB) exposure on the SiO thin film, when positive type NLC (Delta epsilon > 0) was injected into the LC cell. However, the homeotropic alignment was obtained using ion beam exposure on the SiO thin film, when negative type NLC (Delta epsilon > 0) was injected into the LC cell. The LC aligning capability on the SiO thin film depends on the dielectric anisotropy type of W.