Multiwalled carbon nanotubes (MWCNTs) were grafted by chitosan ( CS); the product could disperse well in poly( vinyl alcohol) (PVA) aqueous solution with 2% (v/v) acetic acid solution. Because this product has potential in several biological fields, it was electrospun so as to enlarge the surface area. Raman spectra indicated that the electrospinning process did not severely alter the electron hybridization of carbon atoms within the nanotube framework. Moreover and interestingly, these nanofibers showed a novel sheath-core structure; the outer and inner diameters of these sheath-core nanofibers were about 200 nm and 100 nm, respectively. These nanofibers' electrochemical properties were characterized by detection of hydrogen peroxide and voltammetric responses of potassium ferricyanide. The electrospun fibers' web displayed faster electron transfer kinetics and better electrochemical properties than its cast film, which justified further applications in biological areas.