Blend films of cellulose with polyvinyl alcohol (PVA) were prepared in N,N- dimethyl-acetamide (DMAc)11 ithiu m chloride (LiCl) and d imethylsu Ifoxide (DMSO) /paraformald e hyde (PF) by coagulation in water and were cross - linked by heat treatment. Blend solutions were miscible subsequently over the wide composition range except the blend range of cellulose/PVA 10/90~20/80 in DMSO/PF, The wide angle x- ray diffraction result indicates that the crystallinity of blend films increases with increasing PVA content. Fractured surfaces of cross - linked films observed by scanning electron microscope (SEM) show that roughness increases in the intermediate blend ratio. The films prepared in DMSO/PF show better thermal stability than those prepared in DMAc/LiCl. The stability increases with increasing PVA content. The permeation coefficients of films prepared in DMAe/LiCl are larger than those in DMS/fPF and show maximum value in the intermediate composition range.