UV filter is an interesting and challenging application in industries. Hence, ZnO-PMMA nanocomposite thin films have been chosen to achieve above mentioned characteristics [1]. In this study, fabrication of ZnO on PMMA glass substrate successfully prepared by using the solution-immersion method. Layer by layer of poly (methyl methacrylate) (PMMA) was deposited on a glass substrate using the spin coating technique by dissolving PMMA in toluene. Various layers of PMMA were varied to 1, 3, 5 and 7 layers. The structural and optical properties of ZnO/PMMA nanocomposite were then characterized by Field Emission Scanning Electron Microscope (FESEM) and Photoluminescene (PL) Spectroscopy. From FESEM result, shape of nanorod unclearly seen as the layer deposited of PMMA increase and from EDAX show oxygen element have highest atomic percentage 65.50 %. 7 layer of deposited PMMA show highest intensity compare to other layers in green region at 577.32 nm for PL measurement.