Poly (vinyl alcohol) (PVA) is recognized as one of the very few vinyl polymers soluble in water also susceptible of ultimate biodegradation by microorganisms. It was indicated that the microorganisms capable of assimilating PVA as their sole carbon source could be isolated from textile mill sewage sludge, and the PVA degrading enzymatic system was also isolated from it. Accordingly, increasing attention is devoted to the preparation of environmentally compatible PVA-based materials for a wide range of applications. It aimed at providing a survey of the available information on biodegradation of PVA. It was discussed about the biochemistry and microbial physiology of PVA biodegradation by single bacterial strains, symbiotic bacterial strains and fungi, and also the effect of structural features on biodegradation of poly (vinyl alcohol) . These investigations may accelerate the development of programs on the production of effectively biodegradable PVA-based materials.