Urea, its derivative TMU, and its related compound AC, have the ability to lower PVC's Tg some 30-40° C. The largest PVC Tg reduction was accomplished by AC. A 1:2 PVC-AC complex showed a Tg of 45° C, which is an ~ 40° C drop from the Tg of pure PVC. It was also evident that 2-3 moles of U added to1mole of PVC lowers the Tg of the PVC-U complexes the most. PVC-U and PVC-AC complexed films were also softer and more pliable.