An attempt has been made in the present work to prepare poly(vinyl borate),PVBO and its calcium derivative by homogeneous esterification of PVA with boric acid in non-aqueous medium in the presence of a catalyst ethyl nitrate dimethyl sulfoxide.The compounds were characterized by IR and ~1H-NMR spectra.Conductivities were determined from 30℃to 90℃in solid state within a frequency range of 42 Hz to 100 kHz.The compounds so formed showed ionic conductivity and their conductivities were dependent on frequencies used.It is found that the addition of Ca~(2+) ion increases the ionic conductivity of PVBO appreciably.The conductivity of PVBO-Ca increases rapidly after 50℃.The total ionic transport number and activation energy of the copolymers were also determined. An attempt has been made in the present work to prepare poly (vinyl borate), PVBO and its calcium derivatives by a homogeneous esterification of PVA with boric acid in non-aqueous medium in the presence of a catalyst ethyl nitrate dimethyl sulfoxide. by IR and ~ 1H-NMR spectra. Conductivities were determined from 30 ° C to 90 ° C in a solid state within a frequency range of 42 Hz to 100 kHz. These compounds so formed showed ionic conductivity and their conductivities were dependent on frequencies used. It is found that the addition of Ca ~ (2+) ion increases the ionic conductivity of PVBO appreciably. The conductivity of PVBO-Ca increases rapidly after 50 ° C. The total ionic transport number and activation energy of the copolymers were also determined.