Biomass from natural sources can be transformed into high-value, eco-friendly materials, offering a sustainable alternative to fossil fuel-based products. Lignocellulosic resources, such as agricultural residues and wood, serve as abundant feedstocks for the production of nanocellulose, including cellulose nanocrystals (CNCs) and cellulose nanofibers (CNFs). In this study, lignin content was controlled using alkaline treatment, and lignin-containing cellulose nanocrystals (LCNCs) were prepared via physical and acid hydrolysis. LCNCs with varying lignin contents were incorporated into a polyvinyl alcohol (PVA) matrix at different ratios to develop biodegradable nanocomposite films. The resulting films were evaluated for their water solubility, absorbency, and oil resistance, providing insights into their potential as sustainable bio-coatings and biofilms.