This paper focuses on the dielectric constant (" 0 ), dielectric loss factor (" 00 ) and frequency dependent conductivity ( ac ) properties of newly prepared poly(vinylalcohol) (PVA) chitosan (CS) composite films incorporated with different concentrations of LiClO 4 . The composite films were prepared using solution casting technique. The complexation between salt and polymer host is confirmed by FT Raman and UV-Vis studies. The sample containing 20 wt.% LiClO 4 exhibits a highest ionic conductivity of 3 Â 10 À6 S/cm at room temperature. The dielectric properties of the composites follow non-Debye behavior.