A detailed study was performed to investigate the normal modes of vibration and their dispersions in poly (vinyl butyral) by using Urey-Bradley force field and Wilson's GF matrix method as modified by Higgs. It provides detailed interpretation of FTIR. Characteristic feature of dispersion curves such as regions of high density-of-states, repulsion and character mixing of dispersion modes are discussed. Predictive values of heat capacity as a function of temperature between 0-350 K have been evaluated.