The invention relates to the field of ophthalmic drugs, in particular to a polyvinyl alcohol composition, which is mainly prepared by following raw materials in parts by weight: 8-15 parts of polyvinyl alcohol, 0.1-0.5 part of polyvinylpyrrolidone, 0.5-5 parts of xanthan gum and 0.5-3 parts of nonionic surfactant. According to the polyvinyl alcohol composition, the polyvinyl alcohol, polyvinylpyrrolidone, xanthan gum and nonionic surfactant are specifically selected for match usage, a moisturizing action is enhanced, action time thereof in eyes is prolonged, healing of corneal epithelial cells is better promoted, an epithelial cell barrier is recovered, a treatment effect is improved, a finally obtained preparation is stable in performance and high in use comfortable level, and has obvious treatment effect for dry eyes, eyestrain and the like. In the preparation process, respective raw materials are directly mixed in water, and matched with one another, and the defect that polyvinylpyrrolidone is easily caked is overcome.