Different　amounts　of　urushiol　were　added　to　a　fixed　amount　of　polyacrylonitrile　(PAN)　to　make　nanoscale　urushiol/PAN　films　by　the　electrospinning　method.　Electrospinning　solutions　were　prepared　by　using　dimethylformamide　(DMF)　as　the　solvent.　Nanoscale　urushiol/PAN　films　and　conductive　Poly(3,4-ethylenedioxythiophene):poly(styrenesulfonate)(PEDOT:PSS)/polyvinyl　pyrrolidone　(PVP)　films　were　prepared　by　electrospinning.　In　order　to　prepare　an　electrospun　sandwich　nanoscale　film,　urushiol/PAN　films　were　deposited　as　both　the　top　and　bottom　layers　and　PEDOT:PSS/PVP　film　as　the　inner　layer.　When　the　PAN　to　urushiol　ratio　was　7:5,　the　fiber　diameter　ranged　between　150　nm　and　200　nm.　The　single-layer　urushiol/PAN　film　could　not　be　etched　after　being　immersed　into　60%,　80%,　and　100%　sulfuric　acid　(H2SO4)　for　30　min,　which　indicated　the　improved　acid　resistance　of　the　PAN　film.　The　urushiol/PAN　film　was　used　to　fabricate　the　sandwich　nanoscale　films.　When　the　sandwich　film　was　immersed　into　80%　and　100%　H2SO4　solutions　for　30　min,　the　structure　remained　intact,　and　the　conductive　PVP　film　retained　its　original　properties.　Thus,　the　working　environment　tolerability　of　the　functional　PVP　film　was　increased.