Both poly(vinyl alcohol)$(PVA)-I_2$ and PVA-dye polarizing film were prepared using PVA with number-average degree of polymerization of 1,700, 2,300, 2,600. The optical property of used dye in this study closed to the that of iodine. The PVA-dye polarizing film was prepared through the dyeing process. In comparison of the result of the measurement of the heat and humidity resistance of two types polarizing films, it of PVA-dye polarizing film was higher than that of a conventional $PVA-I_2$polarizing film. The transmittance and the polarization efficiency of PVA-dye polarizing film was significantly influenced by dye concentration, dipping time, salt concentration, and temperature of dye bath. The PVA-dye polarizing film exhibited a high polarization efficiency of 99.3% and a good transmittance of 42.4%.