Synthesis of polyvinyl acetate-epoxy blend by mixing of 40% PVA to Epoxy by weight and foaming by high rate of air were furthermore carried out to achieve light weight blend foam. It was found that; 5KGy irradiation dose by using Gamma irradiation was enough to attain finally compatiblization. Mechanical properties were studied using hardness tester, while surface morphology was studied as well by measuring scan electron microscope (SEM). Immersing the foam to serial dilution of different acids, alkalis and salts solution for different times was performed. Thermal behavior was discussed by measuring thermal gravimetric analysis (TGA). Investigation of electrical conductivity (Dc) for the soaked foam showed that; conductivity of acids up taken foam is more than alkali while salts is the least. Electrical conductivity of the acids soaked foam were arranged by the following: H3PO4 > H2SO4 > HCl > Citric acid, while alkalis soaked foam was as the following manner: KOH > NaOH >LiOH > Glycerin. Maximum electrical conductivity (9.63 x 10-2 Simon/cm) was achieved by 2N of H3PO4. Heating of glycerin soaked foam raise the electrical conductivity to 8.8 x10-3 Simon/cm. While electrical conductivity of salts solutions swelled foam were as the following: CaCl2 > KCl > NaCl.