In the present study, the electrospinning method was used to develop beta-cyclodextrin functionalized polyvinyl alcohol nanofiber webs. The electrospinning parameters were adjusted in order to obtain uniform nanofiber webs by incorporation of varying concentrations of polyvinyl alcohol and beta-cyclodextrin in the solutions. Subsequently, beta-cyclodextrin/Vitamin C inclusion complexes were added into the polyvinyl alcohol solution, and adjusted parameters were used in the electrospinning process of functionalized polyvinyl alcohol nanofiber webs containing beta-cyclodextrin/Vitamin C inclusion complexes. The formation of nanofiber webs was demonstrated by using Scanning Electron Microscopy. The presence of the inclusion complex in the functionalized electrospun polyvinyl alcohol nanofiber webs was proven by using ultraviolet-visible spectroscopy and Fourier Transform-Infrared Spectroscopy. Consequently, it was achieved to functionalize polyvinyl alcohol electrospun nanofiber webs by incorporating beta-cyclodextrin/Vitamin C inclusion complex, which might be considered to have useful applications in cosmetics, personal-care products, and topical drug delivery.