Flow curves (shear stress versus shear rate) were obtained for poly-(ethyl acrylate) containing up to 40% of gel particles over a range of shear rates from 3 × 10−3 to 7 × 103 sec.−1 with a specially designed biconical rheometer and a standard Instron capillary viscometer. Crosslink density of the gels was varied by emulsion-polymerizing ethyl acrylate with 3, 10, and 30% triethyleneglycol dimethacrylate. Particle sizes were varied by adjusting the concentration of emulsifying agent and by seeding techniques. Samples for study were prepared by blending and co-precipitating the linear and gel latices. The addition of gel always increases the shear stress at a given shear rate. However, this effect is greatest at the lowest shear rates. The flow properties of the gelcontaining materials are related quantitatively to those of the linear material through a new parameter, the rate of viscous energy dissipation, and by two material constants. These are a yield stress and a pseudo zero-shear viscosity, both of these being functions of the amount, crosslink density, and particle size of the gel phase.