Abstract: The optical properties of prepared ZnO/PVC composites with different concentration: 0, 2, 6, 9 wt.% of ZnO have been investigated. The optical spectra were obtained in the UV wavelength range (400-800 nm) using a spectrophotometer. The absorption coefficient and the optical Energy gap (Eopt) have been opt obtained from indirect allowed electron transitions in k-space at room temperature. The tail widths of localized states in the band gap (E) were evaluated using the Urbach-edges method. It was found that both E and Eopt vary with the concentration of ZnO in the composite.