Polarizing films were prepared using three dichroic dyes and iodine. The direction of transition moment in dichroic dyes was in accord with the orientation of the host polymer. The polarizing efficiency of PVA/dye polarizing films reached almost full contrast but their single-piece transmittances were rather low. PVA/dye polarizing films were superior to PVA/iodine polarizing film in their stability to high temperature and high humidity.