The elasticity of poly(vinyl chloride) gels with molecular weight distribution (Mw/Mn), of 2.16 have been studied in the region beyond their gel points. Dynamic storage modulus G′, and equilibrium gel shear modulus of elasticity Ge, at low frequencies (ω) have specific developments as a function of polymer concentrations c, and plasticizers. The scaling elasticity from Ge = kεz equation holds at different PVC plasticizer gels. The scaling exponent z, and constant k. ε is defined as the relative distance, ε = (|c − cg|)/cg, the calculated z = 2.45 ± 0.15. Furthermore, this analysis provides constant k with certain informations about the dependency of gel elasticity on the kind of plasticizer. Near the sol-gel transition temperature T, Ge decreases rapidly with increasing temperature. The normalized moduli GeM/cRT, of the gels at different temperature, and/or c were dependent on the relative distance from the gelation point ε, and PVC and plasticizers concentration respectively. These results suggested mesh size of gel network near the gelation point for PVC with bis(2-ethylhexyl) phthalate (DOP) or di-n-butyl sebacate (DBS) plasticizers that has been newly reported.