There needs to study of structural, electrical and optical properties of overlapping materials to determine their suitability for electronic, industrial and solar cell applications. Polymer blends and nanocomposites gained considerable importance for researchers and scientists. In addition to; they have entered into a wide range of electronic and industrial applications. So in this paper, it will make preparation a new kind of (polyvinyl alcohol– polyethylene oxide– aluminum oxide) nanocomposites with different concentrations of aluminum oxide nanoparticles. From the results, it's noted that the dielectric constant of (PVA-PEO) blend is increased by increasing concentrations ofAl2O3NPs and applied load at 100Hz.The dielectric loss of (PVA-PEO) blend is increased by increasing concentrations of Al2O3NPsas well as with low percentage with increasing echanical stress at 100Hz.AC electrical conductivity of (PVA-PEO) blend is increased with increasing of Al2O3NPsconcentrations.The optical measurements are shown that the absorbance of (PVA-PEO-Al2O3) nanocomposites is increased by increasing the percentage weight of Al2O3NPs. The indirect energy gap (Eg) of (PVA-PEO) blend decreases with increasing of concentrations of Al2O3NPs. The optical constants as absorption coefficient, extinction coefficient, refractive index, real and imaginary dielectric constants of nanocomposites are a variation with increasing of Al2O3NPs concentrations.