Polyvinyl alcohol (Chemical Abstracts Service No: 9002-89-5), biodegradable, biocompatible, water-soluble, odorless, tasteless, transparent, white to creamy granular or powder appearance, and is a synthetic hydroxy polymer used in a broad variety of industrial, trading, medicinal and food implementations. The aim of this review is to back the safety of polyvinyl alcohol qua a coating agent for medicinal chemistry and dietary addition products, considering the current knowledge of polyvinyl alcohol. All available information on polyvinyl alcohol obtained from a comprehensive scientific literature review was seriously evaluated. Orally directed polyvinyl alcohol is comparatively harmless. The safety of polyvinyl alcohol when directed orally is based on: (a) Acute oral toxicity LD50 rates are in the range of 14.7–20 g/kg, very low, (b) is very poorly absorbed from the digestive system, (c) does not accumulate in the body, (d) the highest levels of polyvinyl alcohol with no observed adverse effects when directed orally in male and female rats, 5000 mg / kg body weight / day in a 90-day diet survey as the highest dose tested and 5000 mg / kg body weight / day was found in two generation reproductive studies.