The optical absorption density of Polaren films was studied in the wavelength range of 200 to 600 nm, for virgin, thermally annealed, and gamma-ray irradiated samples. The absorption coefficient (alpha), and the values of energy gaps (E(opt)) and (Delta E) were found to be strongly dependent on the annealing time and gamma-ray irradiation doses. The morphological change and mass redistribution due to ionizing and thermal radiations are discussed. The suggested structural behaviour is supported by X-ray diffraction data. The optical energy gaps, as controlled by the thermal annealing time and ionizing irradiation dose, have been modelled by suggested formulae.