Poly (vinyl alcohol) (PVA) and poly (vinyl acetate) (PVAc) blend films were prepared by mixing of water systems: PVA solution and PVAc emulsion with subsequent drying at room temperature. Differential scanning calorimetry (DSC) and SEM investigation shows that components in mixtures form discrete phases. Blends are microheterogeneous. In blends with high PVA content where the dispersion phase is PVA, inclusions of PVAc phase with predominant dimensions 2 - 4 m are detectable. For systems with low PVA content PVA inclusions as discrete objects are less visible. Tensile stress - strain relations of blend films were determined. Some common and values were fixed(maximum stressMAXand respective strain value MAX, yield stressY and correspondingY, and characteristics at fracture Band B), initial modulus of elasticity E = lim(d/d)|→0 . Films with broad range of tensile strength-deformation characteristics: E = 0,3 – 2,2 GPa, MAX = 9 – 106 MPa, Y =: 8 – 73 MPa, B = 11 - 42 MPa, B = 0,32 – 2,07 can be obtained by variation of ratio of component content in mixture