The influence of the crystalline areas observed in poly(vinyl chloride) (PVC) the mechanical and thermal properties of PVC plastisols was studied. Several industrial-degree PVC resins were used to obtain a broad range of molecular weights and processing conditions for PVC plastisols. The gelation process was fully studied at different temperatures and was related to the existence of crystalline areas at high temperatures, even near the glass transition. A simple explanation of the phenomena observed during the gelation of plasticized PVC is proposed, according to the variation in the mechanical and thermal properties at different temperatures. The final gelation was obtained at 140-150degreesC, which was a lower temperature than those at the beginning of the thermal degradation process. The thermodynamic aspects of the gelation of plasticized PVC were mainly controlled by the PVC resin properties, whereas the plasticizer only influenced the diffusion and stability of the material. (C) 2003 Wiley Periodicals, Inc.