The solid polymer electrolyte films consisting of polyacrylonitrile (PAN) as the host polymer, lithium triflate (LiCF3SO3) and sodium triflate (NaCF3SO3) as dopant salts were prepared by the solution cast technique. The pure PAN film was prepared as a reference. The films were characterized using a.c. impedance spectroscopy. At room temperature, the highest conductivity for the sample from the (PAN+LiCF3SO3) system and the (PAN+NaCF3SO3) system is 3.04 x 10-4 Scm-1 and 7.13 x 10-4 Scm-1, respectively. The temperature dependence of ionic conductivity for the highest conducting film from both systems follows the Arrhenius equation in the temperature range of 303 K to 353 K. The frequency dependence of ionic conductivity, , complex permittivity, *, and complex electrical modulus, M* were studied at different temperatures. The ionic conductivity and the dielectric behavior are described in terms of ion diffusion and polarization.