The structure and morphology of polyvinyl alcohol (PVA) films, deposited from solution, was determined by using Infra Red Spectroscopy (IR), X-ray diffraction (XRD) and Scanning Electron Microscopy (SEM). The films were irradiated with gamma rays for various doses up to 20 mrad. The color of the films changed to yellowish-brown after irradiation. The crystallinity percentage, as calculated from XRD and IR spectra, was found to decrease. Additional changes observed in IR absorption bands and XRD revealed the possibility of liberation of –H and –OH groups as well as scission of the main chain.