Purpose: The present study deals with evaluation of crosslinked poly vinyl alcohol (PVA) as a potential disintegrant. Methods: Crosslinking of PVA was carried out using glutaraldehyde as a crosslinker, in presence of acidic conditions. The crosslinking reaction was optimized for a) polymer: crosslinker ratio; b) temperature requirement and c) reaction duration. Certain physical parameters of the disintegrant (including sedimentation volume, hydration capacity, specific surface area and bulk and tap density) were determined and compared to the known disintegrants. Characterization was carried out using FT-IR, DSC, XRD, SEM and Photo microscopy studies. The developed excipient was also studied for acute toxicity in rats and found to be safe for oral use. Results: Disintegration property of formed product was found to give better results. As compared to known disintegrant (Ac-Di-Sol). The disintegration mechanism of developed disintegrant was postulated based on results obtained from various physical evaluations. Hausner’s ratio & Carr’s index value of 1.12 and 10.61 suggested excellent flowability. Wetting time and distintegration time of 21.90 ± 0.1 and 26.20 ± 0.2 seconds was obtained at the disintegrant level of 5 % w/w. Conclusions: By changing the condition parameters of well known crosslinking reaction of PVA, we obtained a crosslinked product which had excellent disintegration activity, good flow and optimal tableting properties.