The reactions of poly vinyl chloride (PVC) with different aliphatic amines in Tetra Hydro Furan, THF, have been studied. These reactions led to the formation of new polymers (PVC-L) which were characterized by spectroscopic methods (Infra Red, IR and Uv-Visible spectrophotometry). Composite of the new polymers were prepared and their optical activities in the region (200 - 400 nm) were studied. The optical data analyzed and interpreted using the theory of phonon assisted direct electronic transition.