The effects of processing variables on the solid state properties of rigid PVC were studied by evaluating dynamic mechanical and tensile properties for thin film specimens of two different resins. The dynamic measurements were performed over the temperature range −1]60 to 85°C, encompassing both the low temperature β transition and above ambient a transition (Tg). Engineering tensile strengths and energies to fracture were obtained at ambient conditions for several rates of elongation. Test specimens were prepared by solvent casting and compression molding techniques and subsequently were subjected to various thermal-mechanical histories. The results obtained were similar for both types of specimens and are described below. The various thermal histories considered include: (1) quick quenching from 225°C (samples referred to as “untreated”); (2) very slow (equilibrium) cooling after annealing at Tg; (3) quick quenching from Tg. In addition, the effects of frozen stresses were examined by systematically varying the stresses imposed on samples during the cooling processes 2 and 3. Increasing the load level imposed on specimens during equilibrium cooling resulted in enhancements of the β transition loss dispersion and tensile yield strength. Changes in loading during process 3, however, had little effect on the cooled specimens. But process 3 does alter the relaxation spectrum below Tgso that additional molecular relaxation is induced between Tβand Tαas much as 45°C below the a transition. The anomalous tan δ dispersions thus produced are accompanied by diminished tensile yield strengths and greatly increased energies to fracture. The most extreme case was encountered for the “untreated” specimens which were rapidly quenched from 225°C. The loss tangent data indicate remarkable differences in the region between Tβand Tα. When comparing the dynamic mechanical data with the fracture energy results for the same samples we note that increases in the intensity of the T < Tganomalous dispersion correlate with increasing energies to fracture. On the other hand, the β transition intensity does not directly correlate. One molecular model which is consistent with these observations assumes that elongation induces a dilation of the polymer. Since most polymers possess Poisson ratios less than 0.5, the dilation will create extra internal volume (including free volume) in the polymer network. The increase in internal volume as elongation proceeds has the net effect of shifting the conditions of testing toward higher temperatures on a molecular relaxation scale permitting a higher level of molecular mobility at ambient conditions. As a sample continues to elongate one of two consequences is encountered: the imposed deformation cannot be accommodated by the available molecular mobility and the specimen fractures; or the deformation results in dilation to the extent that the response properties are shifted into a region of the relaxation spectrum where molecular mobility is sufficient for the specimen to accommodate the imposed deformation and yielding occurs. Yielding is expected if the effective temperature shifts as far as Tgbefore the sample fractures. In a case where there are additional molecular relaxation possibilities prior to the a transition, such as those in the anomalous dispersion region between Tβand Tα, sufficient dilation for yielding will be encountered before the normal Tgis reached. The anomalous T < Tgrelaxation process thus tends to promote increased elongation and higher energies to fracture in PVC.