To provide a polyvinyl alcohol composition which can be simply produced and does not show reduction in mechanical strength even if a functional substance is allowed to be contained.

The polyvinyl alcohol composition is formed by drying an aqueous solution containing a functional substance, an inorganic salt, and a polyvinyl alcohol, wherein the inorganic salt is water-soluble and can contain water of crystallization. The functional substance is preferably a composition for cooling or a moisturing component.