The PVA/ZnO composite polymer membranes were prepared by a sol-Gel casting method, the appropriate weight ratios of PVA are constant (1gm) while the ZnO powder ratios were (0.1, 0.2, 0.3 0.4 0.5) gm. In order to evaluate mechanical properties of PVA/ZnO composite structures ultrasonic measurements were performed these properties are ultrasonic velocity, compressibility, acoustic impedance, relaxation time, the wave length ,bulk modulus, shear viscosity and density were analyzed at (40kHz) frequency, another acoustic mechanical properties were measured and calculated at a same time such as the ultrasonic wave amplitude before and after absorption by composite were measured by oscilloscope ,then we calculated absorption coefficient , transmittance and relaxation amplitude. It was found that there are significant relationship between ultrasonic velocity and material properties also results show that adding ZnO enhanced the physical properties by obtaining high value.