The aim of this study was to develop composite films based on bacterial cellulose, glycerol, and poly(vinyl alcohol) with improved optical and mechanical properties and good UV-barrier property. The interaction - -among the compounds was analyzed using Fourier_transform infrared spectroscopy, scanning electron microscopy, thermogravimetry, and differential scanning calorimetry. The mechanical properties (toughness, burst strength, and distance to burst), solubility, water adsorption, and light barrier properties of the composite films were evaluated. Polynomial models obtained allowed us to predict the behavior of these properties. Poly(vinyl alcohol) showed a reinforcing effect on the bacterial cellulose matrix, while glycerol showed a noticeable plasticizing behavior. The bacterial cellulose-based composites showed toughness values ranging from 0.22 to 2.60 MJ/m(3). The burst strength values obtained ranged between 43.74 and 2105.52 g. The distance to burst ranged from 0.39 to 4.94 mm. The film solubility on water ranged from 9.37 to 31.65%, and the water retention ranged from 78.26 to 364.78%. Glycerol decreased the transmittance in the UV region, improving the UV-barrier properties of the films, while poly(vinyl alcohol) improved the transparency and opacity values of the samples. The transmittance in the UV regions (A, B, and C) ranged from 1 to 48.51%, increasing with the poly(vinyl alcohol) concentration.