ABSTRACT The PVA/TiO2 composite polymer membranes were prepared by a sol-Gel casting method, the weight of PVA is constant (1gm) while the TiO2 powder ratios were (0.01, 0.02, 0.03, 0.04, 0.05) gm. In order to evaluate the mechanical properties of PVA/TiO2 composite the ultrasonic measurements were performed at the samples , these properties are ultrasonic velocity, compressibility, acoustic impedance, relaxation time, bulk modulus, shear viscosity and density were analyzed at different frequencies (25,30,35,40) kHz , 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 using oscilloscope ,then we calculated absorption coefficient and transmittance. It was found that there is significant relationship between ultrasonic velocity and material properties also results show that adding TiO2 effect on the absorption of the ultrasonic waves inside the composites samples.