Solid polymer electrolytes based on high molecular weight poly(ethylene oxide) (PEO) complexed with lithium difluoro(oxalato)borate (LiDFOB) salt in various EO:Li molar ratios from 30:1 to 8:1 were prepared by using solution casting technique. Ion-polymer interaction, structural, thermal, and ionic conductivity studies have been reported by Fourier transform infrared spectroscopy (FTIR), X-ray diffraction (XRD), polarized optical microscopy (POM), differential scanning calorimeter (DSC), and impedance analysis. FTIR spectral studies suggested that the interaction of Li + cations with the ether oxygen of PEO, where a triple peak broad band centered at 1105 cm −1 , corresponds to C-O-C stretching and extreme deformation occurs. XRD, POM, and DSC indicated that the inclusion of LiDFOB salt could reduce the crystallinity of PEO. The melting temperature of PEO shifted to lower temperature side by the addition of LiDFOB. The glass transition temperature obtained for the system 10:1 was −38.2°C. An increase in the ionic conductivity from 3.95×10 −9 to 3.18× 10 −5 S/cm at room temperature (23°C) was obtained through the addition of LiDFOB to a high molecular weight PEO. In addition, the ionic conductivity of the polymer electrolyte films followed an Arrhenius relation, and the activation energy decreased with increasing LiDFOB concentration.