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