Here we report the nucleic acid/cationic amphiphile based-materials in which we exchange the counter-ions of the polyanionic backbone of the nucleic acids with the cationic amphiphiles to form self-assembled transparent films with the thickness of several microns. Predominantly, single stranded poly(A), poly(U) and double stranded poly(AU) were employed for these studies. Small-angle X-ray scattering (SAXS) experiments suggested lamellar-like structure for all the film samples. However, the molecule length as well as the molecular structure of nucleic acids can affect the topology and mechanical properties of these films. Complementary base-paring of poly(AU) is reported here with comparison to poly(A) and poly(U) complexes.