The polyvinyl alcohol-chitosan composite system at a 1 : 1 ratio between the components is studied. The internal friction spectra are recorded, and the temperature dependences of the frequency of the free damped torsional vibrations excited in the system are investigated. The physicomechanical and physicochemical characteristics of α-relaxation are calculated and a theoretical analysis is made of the use of the Kohlrausch function to describe the relaxation microheterogeneity of structural-kinetic elements, the mobility of which gives rise to this dissipative process.