Abstarct: Lead shields have been utilized for radiation protection for many years.Currently, research studies are exploring new and efficient shielding materials to replace lead.In this context, various combinations of materials at micro and nano scales play a crucial role.This study focuses on the fabrication of PVC-baxsed nanocomposite samples in film form using the solution casting method, reinforced with SnO2 nanoparticles at weight percentages of 20%, 40%, and 60%.To investigate the mechanical properties, flexibility, and tensile strength of the fabricated samples, relevant tests were performed.Additionally, surface morphology was examined using techniques such as Scanning Electron Microscopy (SEM), Energy Dispersive Spectroscopy (EDS), and X-ray Diffraction (XRD).In the final stage, the shielding properties against X-rays and gamma rays were experimentally evaluated using a 241Am source and a 120 kV X-ray tube.The results of nuclear measurements indicated that increasing the weight percentage of SnO2 nanoparticles in the polymer matrix corresponded with an increase in both the linear and mass attenuation coefficients of photons.Experimental findings suggest that the nanocomposite containing 60% SnO2 can serve as a suitable replacement for lead in radiation shielding applications.