A biodegradable films were prepared by blending sodium lignosulfonate (LS) with poly(vinyl alcohol) (PVA) and with borax as cross-linking agent, in an aqueous system. The suitable process conditions of preparing the blend films with good water-resistance and mechanical properties were determined by single-factor experiments. SEM, FT-IR, TGA and DSC analysis were performed to examine the contribution of LS and borax to the properties of the blend films. The results indicated that the introduction of a moderate LS mass ratios to PVA from 1/8 to 4/8 in the blend films could simultaneously enhance the tensile strength of blend films up to 43.98MPa. SEM showed that the intermiscibility of blend films was satisfactory with appropriate LS. Studies of the water sorptive capacity of the materials suggested that the water sorptive capacity at equilibrium less than 17% and water-resistance improved. The results of TGA indicated blend films have greater thermal stability than the pure polymers.