We report the magnetic, optical and magneto-optical properties of aligned Nickel nanowires embedded in polydimethylsiloxane matrix. The NWs prepared by electrodeposition method in anodic alumina template and then dispersed in ethanol and placed in a heater to evaporate the ethanol and finally dispersed in PDMS matrix to reach to the composite. The used external magnetic field arranges the NWs and our aligned NWs were investigated by magnetic hysteresis loop, surface plasmon resonance and spectral magneto-optical techniques. Our results show that these aligned NWs have a sufficient squareness, a strong increase of the magneto-optical response in visible range and very good surface plasmon resonance.