Oxidative degradation of a flexible PVC pellet (F-PVC) with oxygen was carried out in 1-25-mol/kg(m)-H2O NaOH solutions, at 150-260 degrees C and P-o2 1-10 MPa. Dehydrochlorination of F-PVC occurred first, followed by oxidation. The major products were oxalic acid, a mixture of benzenecarboxylic acids, and CO2. We obtained 320 g of oxalic acid and 130 g of benzenecarboxylic acids las phthalic acid) from 1 kg of F-PVC under conditions of a 15-m NaOH solution at 250 degrees C and a P-o2 of 5 MPa for 5 h.