Polyvinyl alcohol (PVA) is a synthetic polymer, widely used for industrial applications, and its contamination related to the ecosystem concerns an increasingly serious problem. In the present study, we account a novel, potent PVA degrader, VVD-MBB8, isolated from the Gulf of Mannar. The VVD-MBB8 was identified as Enterobacter cloacae based on the molecular analysis using 16S rRNA gene sequence, biochemical and evolutionary distance analysis. This is the first report for the PVA degrader from the Enterobacter genus. The results showed 83% of the PVA present in the culture medium was degraded by Enterobacter cloacae VVD-MBB8 after 48 hrs of incubation with 30⁰C at the agitation of 145rpm. The results obtained from the FTIR showed notable differences in the PVA degradation stretches (3000 to 3300cm-1, 2500 to 3000cm-1) at 24 and 48 hrs compared with control (before degradation of PVA). The effects of carbon and nitrogen sources for PVA degradation were identified and the results revealed nitrogen sources have a significant increase in PVA degrading enzyme production and the enzyme activity was 83 U/ml.