In this study, polyvinyl alcohol (PVOH)/corn starch (CS) blend films were prepared using the solution casting method. The biodegradability of the films was investigated based on enzymatic absorbency in water and an acidic solution as well as by burial in soil and compost. The tensile properties were examined using a tensile test. The structure of the film was characterised by scanning electron microscopy. Compared to a film without corn starch, the films containing corn starch were found to be more highly biodegradable by enzymes as well as in soil and compost. However, the results from the tensile and elongation at break tests showed that as the corn starch content increased, the strength decreased. The morphology study revealed the distribution of corn starch in the PVOH.