Some optical properties of poly (vinyl alcohol) (PVA) films are investigated prior and after the rubbing and stretching of the samples. Birefringence of the prepared foils is enhanced as their stretching degree and rubbing become larger. These processing factors are also affecting the values of the ordinary and extraordinary refractive indices. The induced anisotropy in PVA foils is evidenced in the morphological characteristics observed by optical microscopy. The spreading and adhesion behaviors of a nematic liquid crystal on PVA foils are analyzed by means of contact angle measurements. Preliminary testing of the nematic on the PVA films revealed significant variations in transmitted light intensity during sample rotation under crossed polarizers. The high contrast between dark and bright patterns is indicative of uniform and homogenous alignment of nematic on the rubbed and stretched PVA foils.