PVA hydrogels were prepared by drying, swelling, electron beam irradiation and heating. Electron beam and heat treatment processes were carried out to increase heat resistance of PVA hydrogels in boiling water. The physical properties such as gel content, degree of swelling and gel strength for the synthesized hydrogels were examined. The structure variations were investigated using the following techniques: IR spectroscopy and differential scanning calorimetry(DSC).