Poly (Vinyl Alcohol) (PVA) / copper acetate sol prepared by sol-gel process was deposited on the collector by electrospinning and composite nanofibers were obtained. Calcining these composite fibers at 700o C resulted in nanofibers of copper oxide (CuO) with diameters of 150 – 200 nm which was revealed by the Scanning Electron Microscope (SEM) and Atomic Force Microscope (AFM) images. The sample was characterized by Powder X-ray Diffraction (XRD) which established the presence of monoclinic copper oxide phase. Ultraviolet–Visible–near- Infrared Spectroscopy (UV–vis–NIR) was taken to obtain band gap value and it was calculated to be 2.5 eV. Energy Dispersive X-ray analysis (EDAX) confirmed the elements present in the sample. Dielectric properties and AC conductivity of the nanomaterial at different temperatures were studied with respect to frequency.