Transparent films were prepared using the sol-gel process by mixing TEOS with PVA solution that was solved in EtOH and distilled water homogeneously. HCl, $CH_3COOH$ and $NH_4OH$ were used as catalysts of the sol-gel process, and for improving the flexibility of films glycerol was used as plasticizer. In case of each catalyst, transparency and tensile strength were increased, and glass transition temperature (Tg) was shifted to higher temperature with increasing TEOS ratio. Also, in case of adding the plasticizer, the flexibility of films was increased. On the contrary, transparency, thermal stability and tensile strength were decreased with increasing HCl and $NH_4OH$ ratio. Also, the range of being made of film type was expanded when $CH_3COOH$ was used than HCl and $NH_4OH$.