Carbon-vanadium nanocomposites were prepared using sol-gel route after the incorporation of vanadium pentoxide nanoparticles in carbon matrix based on resorcinol-formaldehyde xerogel, coupled by pyrolysis treatment. The obtained samples were characterized using several techniques, X-ray diffraction XRD, Scanning electron microscopy SEM, RAMAN spectroscopy, Fourier transform infrared FTIR spectroscopy and electrical analysis. The XRD analysis carried out on our samples exhibit that the pyrolysis temperature brings out the crystal phase change of V2O5 nanoparticles to V2O3 nanoparticles. The RAMAN and FTIR analysis confirm the XRD results. The SEM graphs indicate the presence of macroporous carbon nanoparticles and the vanadium nanoparticles are microspheres formed of nanorods. In this work we are interested of the percolation zone from 600 to 800 °C where the behavior of the material changes from insulator state to conductor state as function of pyrolysis temperature.For that, the electrical analyses were carried out for sample RF/ VOX-650 °C. The dc conductance indicates a thermally activated process. The ac conductance shows a semiconductor-metal phase change at 200 K. Indeed, the transfer of charge carriers is dominated by the correlated barrier hopping (CBH) conduction model in this material for measurement temperatures below 200 K. The impedance analysis exhibits a non-Debye relaxation phenomenon in the system. An electrical equivalent circuit has been proposed to interpret the impedance results and to determine the fundamental parameters of the circuit at different temperatures in order to estimate the contributions of the grains to the conductivity.