Levenberg-Marquardt algorithm (LM) and neural networks (NN) are combined to study the electrical properties of PVA /Acid Salt Polymer Electrolytes (PVA)(1-x)(MgBr2)x/2(H3PO4)x/2. The obtained function from NN model calculates and simulates the relation between the AC conductivity and the frequency for PVA/acid salt at different temperatures. The simulation results from NN-based model are compared with the experimental data. The obtained function of NN model has proven matching better for the experimental data. The results show that NNs are able to produce accurate results of the electrical properties for PVA/acid salt polymer electrolytes.