A CeO-Cuo nanocomposites have been synthesized by a Sol-Gel method based on polymeric network of polyvinyl alcohol (PVA)In this method mixture solvent of 50:50 ethanol :water was used to dissolve cerium nitrate, copper nitrate and PVA. The mixture was heated to 800C to form homogeneous gel solution. The obtained gel was slowly heated to evaporate the solvent to form a hard homogeneous gel. The hard gel was calcinated at a temperature of 6000C for 4 hours and 8 hours and converted into nanocomposites. The prepared nanocomposites have been characterized using X-Ray Diffraction, SEM, FTIR,UV-VIS. The size of a nanocomposites heated at 6000C for 4 hours and 8 hours using Scherrer Formula comes out to be 17 nm and 18 nm. At 4 h, absorption first decreases up to 240 nm in the ultraviolet region. Then it fast increases up to visible region then there is small absorption peak at 570 nm and then it again rises fast in visible region. In 8 h spectra, there is fast decrease in absorption up to 250 nm in the ultraviolet region then there is fast increase in the ultraviolet region then there is further slow increase in visible region. The nanocomposite result was confirmed with TEM analysis. FTIR Spectra shows new peaks at 3838 cm-1, 3740 cm-1,1624 cm-1, and 412 cm-1 when calcinated for 8 h.