Three-dimensional networks can be formed in plasticized poly(vinyl chloride) by chain entanglements and crystallites introduced in the system during the fusion and annealing processes. The fusion conditions influence the mechanical stability of the plasticized polymers, by establishing regions where one-phase systems are observed. During annealing at temperatures of between 170 and 190 ~ for up to 9 minutes, maximum degree of crystallinity of 0.079 was detected for samples plasticized with 20 wt% di-2-ethyl-hexyl-phthalate. Experimental analysis of mechanical properties and analysis of stress relaxation experiments showed that rubber elasticity theories could be applied with some approximation to plasticized PVC to analyze the structure of the three-dimensional networks formed.