This article reports a rheological and morphological study of poly(vinyl chloride) (PVC) that was subjected to a treatment capable of decreasing the simultaneous mass transfers occurring between liquid food (or simulant) and PVC packaging. The storage modulus (G'), loss modulus (G"), and the loss angle (tan 5), have been used to determine the glass transition temperature using a Rheometric Scientific Dynamic Analyzer. Young's modulus was measured on a dynamometer, and a morphological characterization was carried out with an optical microscope. The obtained results show that treated PVC behaves like a composite material, which is in agreement with a previously established model. (C) 2003 Wiley Periodicals, Inc.