Poly (vinyl alcohol) (PVA) possesses wide applications as food packaging materials, but is difficult to melt process for its strong inter/intra hydrogen bonding. In this work, flexible PVA films with different content of sorbitol plasticizers were prepared by melt processing with the assistance of water. And the influence of sorbitol plasticizer content on the crystallinity, optical transparency, water-retaining capability, mechanical properties, thermal stability and oxygen and water permeability were investigated. The results indicated that sorbitol dramatically improved the melt processing ability of PVA. Sorbitol could interact with PVA to form strong hydrogen bonding interactions, which would decrease the original hydrogen bonding of the matrix, resulting in the decrease of crystallinity degrees. The glass transition, melting and crystallization peak temperatures decreased with the increase of sorbitol. All the films exhibited fine optical transparency. The water retaining capability were improved with the increase of sorbitol. Especially, an increase in elongation at break and decrease in Young's modulus and tensile strength were observed indicating good plasticizing effect of sorbitol on PVA films. In addition, the PVA films prepared in this work exhibited fine barrier properties against oxygen and water, suggesting wide application potential as packaging materials.