The pretreatment of refractory polyvinyl-alcohol (PVA) wastewater with low value of CODCr by Fenton’s reagent was investigated to enhance the biodegradability. The effects of operating conditions such as pH of the solution, Fe2+ dosage, H2O2 dosage, reaction time and initial PVA concentration on the removal efficiency of CODCr were discussed. It is demonstrated that the optimum value of pH for removal of CODCr is 5 and the most suitable dosages of H2O2 (2%) and FeSO4 (10 mg/L) are 5% and 8.0%, respectively. When the initial CODCr value of the PVA water is 760 mg/L, the favorable reaction time is 110 min. Under these optimum conditions, the removal ratio of CODCr is 58.6%–61.4%, and the value of biodegradability (CODB/CODCr) increases markedly from 8.9%–9.7% to 62.6%–68.3%.