Cellulose acetate powder which is extracted from the cigarette (insulator part as a filler) has been used with polymer to produce PVC Cement/cellulose acetate composite. The dielectric behavior of this composite is analyzed as a function of weight fractions (0.1, 0.2, 0.3, 0.4, and 0.5 wt%), temperature range (30 – 110) ◦C and frequency (120Hz -2MHz). Impedance and σac. conductivity of the composites behaviors as function of frequency and temperature have also studied. The results show that, the real permittivity, dielectric loss and loss tangent for all composites increase with increasing cellulose acetate filler content.