The paper is dedicated to development of a method for producing structured waterproof films based on polyvinyl alcohol (PVA) and montmorillonite-polyvinylpyrrolidone mixture (MPM) to research the impact of borax, pH-environment and MPM content on the rheological properties PVA solutions and water absorption capacity of films based on them. By experimental studies have been established that the montmorillonite- polyvinylpyrrolidone mixture significantly affects on viscosity the characteristics of the solution polyvinyl alcohol provided their mixing in the ultrasonic field. Composition of traces of sodium tetraborate in the aqueous solution eminent by the highest rates of viscosity. Also, designed compositions considerable influence pH at the viscosity, particularly compositions obtained in weakly alkaline environment with higher values of relative viscosity than compositions obtained in neutral and acidic environments. Simultaneously, is the best water resistance and mechanical properties of films obtained in an acidic environment. The optimum from the standpoint of durability and water resistance is a composition of PVA:MPM = 12:1 and because, depending on the contents of the MPM and pH characteristics films based on PVA can be adjusted over a wide range, which would expand the scope.