Aqueous solutions of poly(vinyl alcohol)(PVA) containing single-walled carbon nanotube (SWNT) and multi-walled carbon nanotube (MWNT) were prepared by using surfactants and sonication. It was found that the solution viscosities are significantly dependent on types and amount of surfactant and nanotubes. Sodium dodecylbenzene suifonate (NaDDBS) was most effective in dispersing SWNT in water by showing that highest viscosity of PVA/SWNT aqueous solution. The viscosity of PVA/CNT aqueous solution increased with increasing of sonication time implying the exfoliation of CNT However, the viscosity decreased at the additional sonication due to breaking of nanotubes in length. PVA/SWNT aqueous solution showed much higher viscosity than PVA/MWNT solution due to the increase of specific surface area and entanglement by exfoliation of SWNT rope to the individual nanotube. The PVA/SWNT solution exhibited good spinnability in electrospinning.