A series of glycol dibenzoates was synthesized by transesterification of glycols with methyl benzoate. PVC films were prepared from suspension grade PVC and the dibenzoates at a constant content of the dibenzoates. The mechanical properties of the films were measured. In addition, the extractability and the absorption of various liquids was determined. The effect of the structure of the glycol component in the dibenzoates on the mechanical properties of the films and the plasticizing efficiency was investigated. Neopentyl glycol dibenzoate exhibits the highest plasticizing effect, followed by triethylene and ethylene glycol dibenzoates and the 2-(n-butyl)2-ethyl-1,3-propanediol derivative. It was found that the ether linkages in the dibenzoates mainly contribute to the plasticization of PVC. (c) 2005 Wiley Periodicals, Inc.