The polyaniline (PAn) films were deposited by chemical oxidation of 0.05 М aniline with 0.08 М APS in 0.5 M citric acid solution in the presence of acetate cellulose (AC) films. Formed PAn films have nanoscale thickness. The optoelectronic parameters such as band gap (E g ), Urbach energy (E u ), steepness parameter (σ), number of carbon extinction coefficient (k) and skin depth (δ) of AC/PAn films were determined using the UV-vis optical absorbance. The number of carbon atoms per bond length (M) and the number of carbon atoms per cluster (N) were calculated using E g . Energy band gap was evaluated from Tauc's plots. Optical characterization of PAn films confirms that the deposited material exhibits direct band gap. The obtained results show that the film thickness of PAn have direct infuences on the optical band gap of PAn films. The optical band gap value of PAn films was observed to vary from 2.94 to 2.18 eV as a function of PAn film thickness. The width of the tail of localized states in the band gap of PAn films was determined with the Urbach's method. The number of carbon atoms per conjugated length (N), the number of carbon atoms per cluster (M), and refractive index (n) for the present samples were determined. The Urbach energy values of the PAn coatings ranged from 0.6 to 1.95 eV. The obtained values of the optical band gap of the synthesized samples indicate that these materials have potential applications in semiconductor devices.