Regenerated composite fibers were prepared from solution of styela clava tunics(SC) and poly vinyl alchol(PVA) using N-methylmorpholine-N-oxide(NMMO)/water(87/13)(wt%/wt%) as a solvent by dry jet-wet spinning. Structure and physical properties of regenerated composite fibers were investigated through birefrngence, x-ray diffratograms, tenacity, fibrillation and SEM. Optimal blend ratio of SC/PVA for mechanical properties of composite fibers was 70/30 and total weight was 4wt% concentrations in NMMO/$H_2O$ solvent system. Crystallinity index of composite fibers were decreased as the PVA contents increased. Fibrillation of $10{sim}20wt%$ PVA blended fibers were occurred less than pure SC fiber. Shape of composite fibers were a circle cross section within 10wt% PVA content. But the cross section of fibers were changed as crushed flat with the PVA contents increased.