ELECTROMAGNETIC WAVES HAVE A WIDE RANGE AND VARIETY OF ABSORBENTS FOR EACH AREA. NEUTRON ABSORBER DUE TO HARD WORK AND HIGH ENERGY, HAVE BEEN LESS STUDIED, BUT LIMITED WORK HAS BEEN DONE IN THIS AREA [1]. POLYANILINE IS AN IMPORTANT CONDUCTING POLYMER BECAUSE OF ITS HIGH ENVIRONMENTAL STABILITY, EASY OF PREPARATION, UNIQUE CONDUCTION MECHANISM, AND PROCESSIBILITY. IT CAN BE SYNTHESIZED CHEMICALLY OR ELECTROCHEMICALLY FROM BOTH AQUEOUS AND NONAQUEOUS SOLUTIONS [2].AMONG CONDUCTING POLYMERS, POLYANILINE HAS BEEN ATTRACTIVE AS AN INTELLIGENT ORGANIC POLYMER FOR MANY RESEARCHERS AND SCIENTISTS DUE TO ITS EASE OF PREPARATION, PROCESSABILITY, HIGH CONDUCTIVITY, ELECTROACTIVITY, AND ENVIRONMENTAL AND THERMAL STABILITY [3, 4].BORON CARBID IS A HIGHLY REFRACTORY MATERIAL THAT IS OF GREAT INTEREST FOR BOTH STRUCTURAL AND ELECTRONIC APPLICATION. BORON CARBID POWDERS CAN BE EASILY BE MADE BY CARBOTHERMAL REDUCTION.IT IS ONE OF THE HARDEST MATERIALS WITH DIAMOND-LIKE MECHANICAL PROPERTIES, AND IS ALREADY USED FOR A VARIETY OF APPLICATIONS INCLUDING ARMOR PLATING, BLASTING NOZZLES, AND MECHANICAL SEAL FACES, AS WELL AS FOR GRINDING AND CUTTING TOOLS. IN THIS WORK FIRST, NANOBORON CARBIDE HAS BEEN SYNTHESIZED VIA POLYMERIC PRECURSOR THAT IT IS SYNTHESIZED BY THE REACTION OF BORIC ACID AND POLYVINYL ALCOHOL AFTER PYROLYSIS AT 400 ◦C AND 800OC. THE NANOCOMPOSITES HAVE BEEN SYNTHESIZED FROM IN-SITU POLYMERIZATION OF ANILINE IN PRESENCE DIFFERENT WEIGHT RATIO OF B4C AND AMUNIUMPEROXIDISULPHAT APS AS INITIATOR. NANOCOMPOSITES ARE CHARACTERIZED BY FOURIER TRANSFORM INFRARED SPECTROSCOPY (FTIR) AND UV-VISIBLE SPECTROSCOPY. THE SIZE OF PARTICLES, CRYSTAL STRUCTURE AND MORPHOLOGYHAS BEEN MEASURED BY X-RAY DIFFRACTION (XRD), TRANSMISSION ELECTRON MICROSCOPY (TEM) AND SCANNING ELECTRON MICROSCOPE (SEM). X-RAY DIFFRACTION SHOWED THAT BORON CARBIDE (B4C) WAS OBTAINED ORTHORHOMBIC CRYSTAL STRUCTURE AND NANO SIZE PARTICLE. THENEUTRON ABSORPTION PROPERTIES OF NANOCOMPOSITES WERE INVESTIGATED WITH VECTOR NETWORK ANALYZER. THESE NANOCOMPOSITES CAN BE RECOMMENDED AS CANDIDATES FOR IN FABRICATING NEUTRON SHIELDING DEVICES.