In this research we have prepared thin films from poly vinyl chloride (PVC) by spin coating technique in three velocities (1000,2000,3000)RPM on glass substrate (Micro scope cover glass), at room temperature. The absorbance A, and transmittance T for the films were studied in the visible and ultra-violet region (UV-VIS). In addition,we have calculated the absorbance coefficient α, skin depth δ, refractive index no, dielectric constant ε (the real part and the imaginary part), also we have calculated the energy band gap of allowed and forbidden direct transitions. The films showed high transmittance (80-90)%, in the infrared region as a function of the spinning velocity and took the maximum value 80% for the velocity 1000RPM, and 90% for the velocity 3000RPM, and the refractive index was decreased with the velocity increase, we found it between3.67 and 4.56 for the velocities 3000RPM and 1000RPM respectively. Whereas the skin depth δ decreased with the increasing of velocity, the minimum value was 0.0000531cm for the velocity 3000RPM and the maximum value was almost 0.00023cm for the velocity 1000RPM.