The ultrasonic degradation of poly(vinyl alcohol) was investigated at different pHs of the solvent, in different water/solvent binary mixtures, and at different polymer concentrations. The samples were analyzed with gel permeation chromatography. The degradation rate coefficients were determined with a continuous distribution model. A higher degradation rate was obtained at pH ex-tremes, in better solvents, and at lower polymer concentrations. The results are explained and discussed. © 2006 Wiley Periodicals, Inc.