Poly(vinyl chloride) (PVC) slush powder has been widely used; we prepared it by dry blending. We found that the absorption of plasticizer by the PVC resins was the most important factor in the dry-blending process and, further, that different types of PVC resin had different absorption rates. This results of this study provide new information about the relationship of absorption to PVC and other parameters. Haake rheomix testing and the quantity of plasticizers absorbed by the PVC resins were used to characterize the absorption process. Suspension-polymerization poly(vinyl chloride) (SPVC) and mass-polymerization poly(vinyl chloride) (MPVC) in different sizes were used for the test. The results showed that the MPVC absorbed the plasticizer more quickly than SPVC, especially at a higher temperature. However, for the same PVC resin type, the absorbing speeds were nearly independent of particle size. The studies that used a scanning electric microscope and specific surface area revealed that the morphology of the two types of particles was different. The surfaces of the individual particles of SPVC were smoother than those of MPVC. There was a "skin" covering the SPVC particles, whereas with the MPVC particles, the primary polymer was exposed directly on the surface. This difference in morphology was shown to be a significant factor in the different rates of absorption of the plasticizers for the different PVC resins. (C) 2004 Wiley Periodicals, Inc.