The work aims to test the solubility of polyvinyl alcohol packaging film of water-degradable material, and to evaluate its biological safety by acute toxicity test in mice with film-degrading solution. Polyvinyl alcohol packaging film and water were separated according to a certain proportion. The solubility of the film in water was determined by rough measurement and fine measurement. The ICR mice were divided into 9, 3, 1 g/kg concentration gradient groups according to solubility, and the C57 mice were set as the gavage group with the maximum soluble concentration of film of 9 g/kg. Then, the acute toxicity was studied according to GB15193.3—2014 standard. The solubility ratio of water-degradable polyvinyl alcohol packaging film to water was about 1 g :110 g and the solubility was about 9 g/kg. During the 14-day observation period of acute toxicity test, no acute toxicity reaction and death occurred in the experimental mice, and there was no significant change in body weight. The polyvinyl alcohol packaging film of water-degradable material has good biological safety.