In this paper, the feasibility of a high laser damage threshold liquid crystal spatial light modulator based on gallium nitride (GaN) transparent conductive electrodes is proved. The laser-induced damage threshold (LIDT) is measured, and a high LIDT reflective optically addressed liquid crystal light valve (OALCLV) based on GaN is designed and fabricated. The proper work mode of the OALCLV is determined; the OALCLV obtained a maximum reflectivity of about 55% and an on–off ratio of 55:1, and an image response is demonstrated.