Regenerated composite fibers are prepared from solution(styela clava tunics /poly vinyl alchol) using N-methylmorpholine-N-oxide(NMMO)/water(87/13)(wt/wt) as a solvent by dry-wet spinning. The chemical cellulose (94%, ${alpha}$-cellulose content) used for this study is extracted from styela clava tunics (SCT, Midduck), which are treated in chemical process and mechanical grinding. The structure and physical properties of regenerated composite fibers were investigated through IR-spetra, DSC, TGA and SEM. The optimal blend ratio of SCT/PVA for spinning solution was 70/30 and the total weight was 4% concentrations in NMMO/water solvent system. The fiber density, moisture contents and the degree of swelling were $1.5(g/cm^3)$ 10.2(%) and 365(%), respectively. The crystallinity index of composite fibers are decreased as the PVA contents increased. Thermal decomposition of composite fibers took place in two stages at around $250^{circ}C$ and $550^{circ}C$. The best thermal stability was obtained with 30% PVA contents.