An attempt was made to use thiolated polyvinylalcohol (SH-PVA) for studying the role of SS linkage on the physical properties of foods and proteins. An aqueous solution of SH-PVA ranging in concentrations of 3% and above Belated on treatment with bromate within 10 min. The gel was analyzed by the creep test on the basis of a mechanical fourelement model and was found to exhibit the property of non-linear viscoelasticity. The mechanical parameters of the gel were comparable to those of the agar gel. Change in the solubility of SH-PVA during oxidation were not parallel to the extent of the formation of SS linkages. Molecular behavior of the polymer was investigated in relationship to oxidation conditions. Oxidation at a concentration of 0.4% at pH 5.0 brought about a slight decrease in viscosity, while there was no change in the gel filtration pattern as compared with control. At the concentration of 2% the oxidation resulted in 1.5 times-increment in viscosity. This agreed with the data of gel filtration. This study provides more de finitive evidence on the role of SS linkage on the gel structure.