Environmental perception today encourages empiricism worldwide on the learning of plant or natural fibre reinforced polymer composite and cost efficient alternative to synthetic fibre reinforced composites. The accessibility to natural fibers and simplicity in manufacturing have persuaded researchers to aim for locally existing low cost fibers and to investigate their possibility of reinforcement intensions and up to what extent they can satisfy the essential detailing of superior reinforced polymer composite intended for different application program. Natural fibre represents a superior biodegradable and renewable alternative to the most popular synthetic reinforcement, i.e. glass fibre possessing high mechanical properties and low cost. Regardless the curiosity and environmental request of natural fibers, there usage is restricted to non-bearing uses, because of its lower strength than that of synthetic fibre reinforced polymer composite. The stiffness and strength limitations of bio composites can be chased by operational arrangement by placing the fibers at particular locations to have higher strength performance. Research regarding preparation and properties of polymer matrix composite (PMC) replacing the synthetic fibre with natural fibre like Jute, Sisal, Jute, Bamboo, Pineapple, Bagasse and Kenaf were carried out. Renewable, environmental friendly, low cost, lightweight and high specific mechanical performances are the advantages of these plant fibres over the glass fibre or carbon fibre. Composites are exciting materials which are finding increasing application in transportation, aerospace, defence, communication, sporting, electronics and number of other commercial and consumer products. Composite materials have become one of the fastest growing research and development areas of Material Science because of their high potential. In current years there is swift growth in the arena of fibers, matrix, materials, processing, boundary structure, bonding and their characteristics on the final properties of composites. The technological developments in composite materials help in meeting the global industrial demand for materials with improved performance capabilities. Keeping this in view the present work has been under taken to develop a polymer matrix composite (epoxy resin) using Luffa Cylindrica fibre and to study its moisture absorption behavior and mechanical properties. The composite are prepared with different volume fraction (number of layers) of Luffa Cylindrica fibre.