The equilibrium modulus G, of the poly(vinyl chloride) (PVC)/bis(2-ethylhexyl) phthalate (DOP) gels was examined at temperatures T greater than or equal to 40 degreesC. Near the sol-gel transition temperature, G, decreased rapidly with increasing T. The normalized moduli G(e)M/cRT of the gels at different M, T, and/or c were universally dependent on the relative distance from the gelation point, E, with c and M being the PVC concentration and molecular weight, respectively, and R being the gas constant. This result suggested that the mesh size of the gel network near the gelation point was universally determined by E and M. The normalized moduli were smaller than unity, i.e., G(e) < cRT/M at low epsilon. This result suggested that the average mesh size near the gelation point was larger than the PVC chain size. Thus, several PVC chains appeared to be connected at cross-linking crystal domains to form a larger, effective mesh strand.