Polyvinyl alcohol (PVA) films were prepared by casting method. The optical properties was measured in the wavelength rang of (200–900) nm, by using UV-visible spectroscopy. The effect of irradiation lead to degradation on the physical properties such as absorbance, transmittance, refractive index, extinction coefficient in addition of the real and imaginary part of dielectric constant was studied. This study reveals that all these parameters affected by the increasing of them irradiation, and also found that the optical energy gap has been increased with the increasing of the irradiation. The structural properties are studied by using XRD, FTIR spectrum, and FESEM.