Abstract Mechanical and structural evolution of poly (vinyl alcohol) (PVA) induced by uniaxial deformation at different concentrations of boric acid is systematically studied with in-situ synchrotron radiation small- and wide-angle X-ray scattering (SAXS and WAXS). The PVA films were stretched uniaxially in the aqueous solution at room temperature with concentrations of boric acid at 0.3 wt%, 1 wt% and 3 wt%, respectively. The stretching process can be divided into three stages through WAXS and SAXS results, whose boundary is the end of the crystallinity platform and the onset of the formation of nanofibrils. In the first stage, the films show elastic stretch with the crystallinity keeping constant and the d-spacing of (101) plane (d101) decreasing. The unstable crystal breaks up and transfers into amorphous during the second stage so that the force is gradually removed from the unit cell. The connection between the crystal network breaks up in the third stage when the content of boric acid is not sufficient enough. Moreover, increasing the concentration of boric acid leads to the earlier emergence of nanofibrils due to the lower energy barrier induced by entropy decrease, which also results in a reduction of nanofibrils content by limiting the mobility of molecular chain. The results have been applied to establish relationships between the microstructure and the physical characteristics of PVA to help us tune the processing parameters during the practical production.