The objective of this work was to synthesize boron incorporated PVA/Zinc acetate nano precursor composite polymer fibers using electrospinning technique. Produced fibers, are useful reagents in organic synthesis of zinc oxide nano structures which have gained wide interest because of their potential applications in the fabrication of microelectronic devices. Boron incorporated PVA/ Zinc acetate not only improve the electrical properties of ZnO films but also has an influence on the crystal structure of ZnO films. The fibers were measured and characterized by conductiometer ( with four- point probe), Fourier transform infrared spectroscopy ( FT- IR), scanning electron microscopy ( SEM), differential scanning calorimetry ( DSC) and thermogravimetric analysis ( TGA). The formation of boron incorporated PVA/ Zinc acetate hybrid polymer was confirmed by FT- IR spectra. SEM micrographs clearly reveal that there are random- growth oriented fibers on aluminum foil with diameters ranging from 0.5 to 1 mu m. According to the TGA analysis decomposition of zinc acetate from the PVA chain was observed around 273 degrees C, 368 degrees C and 447 degrees C. Boron incorporated PVA/ Zinc acetate nano composite polymer fibers have been successfully synthesized for the first time using electrospinning technique and characterized in detail as precursor material for ZnO. Electrospinning process has been a widely used, simple and versatile method and in future may be used for large- scale preparation of nanofibers of ZnO.