Zinc oxide ZnO was synthesized via a sol-gel process, incorporated with polyvinyl alcohol (PVA) using the casting method. Different doses of gamma radiation (20,30,40 and 50) irradiated the ZnO /PVA composite. The structured shape of ZnO was examined by (HRTEM) The optical direct transition band gap is removed towards a higher wavelength from (3.25 to 2.7 eV) for (20 kGy to 40 kGy) due to limited states' influence in the forbidden band. The refractive index had been examined using Wemple and Di-Domenico method. The dispersion energy Ed and the oscillator energy Eo are related to variations in the structural order of the ZnO/PVA by irradiation dose. The dielectric loss tangent (tanδ), dielectric constant (ε'), and AC electrical conductivities of ZnO PVA samples have been recorded. Finally, it was noticed that the A.C. electrical conductivity appears to change exponentially with frequency this behavior is due to significant charge carrier migration via the hopping mechanism. The nanocomposite has a specific capacitance value of 36.7 F/g and 91.75 F/g. which allows it a good candidate for optoelectronic applications