Poly(vinyl alcohol) (PVA) is soluble only in water and so some important derivatives like esters cannot be prepared from PVA. The 100% conversion of PVA to acetal is also elusive as there is strong intermolecular and intramolecular hydrogen bonding. However, PVA can be dissolved in a nonaqueous medium in the presence of a small amount of C2H5NO3 . DMSO(EN . DMSO) and so a maximum extent of conversion may be possible. Here, we report the preparation of poly(vinyl benzal) (PVB) by acid-catalyzed homogeneous acetalization of PVA with benzaldehyde in a nonaqueous medium. The formation of PVB was confirmed by IR and H-1-NMR spectra. The molecular mass of the polymer was determined by the GPC method. The PVB prepared had a degree of acetalization of 95 mol %. The glass transition temperature, T-g, was measured from differential scanning calorimetric (DSC) thermograms. Thermal stabilities were checked by thermogravimetric analysis (TGA) and differential thermogravimetry (DTG). A possible mechanism of three-step thermal decomposition of PVB is proposed.