Both the electrical and the dielectric properties of the Al/Co-doped polyvinyl alcohol/p-Si metal-polymer-semiconductor (MPS) structure have been studied using temperature-dependent admittance-voltage (C/G-V) measurements at temperatures below room temperature at 300 kHz. The C-V plot indicates two peaks for each temperature corresponding to inversion and accumulation regions, respectively. The first peak was attributed to a particular distribution of interface traps (D (it) ), and the second was attributed to the series resistance (R (s) ) and interfacial polymer layer. G/omega-V plots show almost U-shape behavior for all temperatures and a crossing at almost 3 V. Such behavior of the G/omega-V plots may be attributed to the lack of free charge at low temperatures. After this intersection point, while the value of the capacitance (C) starts decreasing, the G/omega continues to increase. The temperature-dependent real and imaginary parts of the dielectric constant (epsilon', epsilon aEuro(3)) and of the electric modulus (M', MaEuro(3)), as well as the ac electrical conductivity (sigma (ac) ), of structure were obtained using C and G data before and after the intersection point (at 2 and 6 V), respectively. Experimental results show that the epsilon', epsilon aEuro(3), loss tangent (tan delta), sigma (ac) , M', and MaEuro(3) values were strong functions of the temperature and the applied bias voltage. In addition, G/omega-T and epsilon aEuro(3)-T plots show two different behaviors, one before and the other after the intersection point.