Abstract: A new method of preparation of PVA polarizing film is studied. The polarizing film is made from the basic raw materials of polyvinyl alcohol (PVA) and potassium iodide (KI), using hydrogen peroxide (H2O2) aqueous solution as the oxidizer. Experi Experimental results showed that the light-polarizing properties of these polarizing films were optimal. Mechanism of oxidation of the PVA film involved is briefly discussed.