Multiwalled carbon nanotubes (MWCNTs) were regarded as ideal candidates for fillers in a polymer matrix due to their outstanding mechanical, electrical and thermal properties. A series of nanocomposite films were prepared by a solution casting method introducing chitosan (CS) treated MWCNTs into a poly (vinyl alcohol) (PVA) matrix. The nanocomposites were characterized by field emission scanning electron microscopy and Fourier Transform Infrared Spectroscopy. The results indicated that MWCNTs treated by chitosan dispersed well in the PVA matrix, and the tensile properties and water resistance of nanocomposites were improved greatly compared with neat PVA.