It is now widely recognized that the disposal of packaging waste is an increasing environmental concern. Recent interest in polymer waste management of packaging materials has added incentive to the research. Poly(vinyl alcohol) is a readily biodegradable water-soluble polymer. However, this polymer cannot be processed by conventional extrusion technologies because the melting point of PVA is close to its decomposition temperature. Therefore, PVA films have been mostly prepared by solvent casting from water. Applications of PVA include sizing, binders, fibers, and films for agricultural chemicals and hospital laundry bags. A better understanding of PVA films, which also play important roles in the degradation of plastics, will expand the usage of PVA. Composite films based on PVA generally exhibit better mechanical and thermal properties than pure PVA. The aim of this review article is to review types, formation, and properties of PVA films and PVA based composite films used in packaging related researches.