The reaction  of poly (vinyl  alcohol) (PV A) with Urea in (DMSO)

resulted  in uerthanised oxim, wr,ich reacted with diacetylmonoxime  in a (DY.ISOfmethanol) to give anew type (N2) polymeric bidentate imine oxime ligand [HL], The ligand was reacted with MCh (where M= Co, Cu, and Hg). Under  reflux in a (DMF/Methanol) mixture with (I:1) ratio to give Complexes  of the general formula [M (T.)2]X, (where M=

Co,Hg,  Cu). All .:ompouncs have been characterized  by spectroscopic

methods  [IR,  U.V.-Vis, A tomi<;absorption] microanalysis along with conductivity measurements, from  the  above::  data the proposed molecular structure for Co,Cu, and Hg is a distorted. Tetrahedml