A conducting nanocomposite film of 60 nm nano-SnO2-polyaniline (PANI) and polyvinyl alcohol (PVA) has been synthesized and analyzed in terms of AC conductivity and dielectric behavior. The conducting polymer nanocomposite of PANI/60 nm (SnO2) and polyvinyl alcohol (PVA) has been prepared via in situ polymerization technique. The morphology of the nanocomposite film has been studied by SEM. The film has been characterized in terms of DC conductivity. The dielectric behavior and AC conductivity of the nanocomposite film have been investigated in the frequency range of 2 Hz to 90 KHz. The film has high dielectric constant which may be correlated with polarization. It has been observed that both dielectric loss and dielectric constant decrease with an increase in frequency.