Pure polymer (polyvinyl alcohol (PVA)) films were prepared by using casting technique. The films were doped with Ni(CH3COO)₂ salt at different concentrations (2, 4, 6, 8 and 10) wt% to investigate the effect of doping on some optical properties of the prepared films. The absorption and transmission spectra have been recorded in the wavelength range (190-1100) nm. The experimental results for (PVA-Ni(CH3COO)₂) films show that the electronic transition is allowed indirect transition, and the energy gap decreases within increasing the filler content. The absorption coefficient, refractive index, extinction coefficient and real and imaginary parts of dielectric constant are calculated and it is found that all these optical parameters are increased with increasing the filler content.