The effect of both the ethyl alcohol content of liquids and the type of plasticizer on the viscoelastic properties after gelation of tissue conditioners was studied by means of a stress relaxation test. The results are summarized as follows. The liquids containing the larger percentages of ethyl alcohol produced the larger flow after gelation. Furthermore, the ethyl alcohol content had a significant influence on changes in viscoelastic properties with the passage of time. Flow properties were found to reduce rapidly with time of storage with an increase in the ethyl alcohol content. The use of benzyl benzoate produced the larger flow after gelation than dibutyl phthalate, which in turn produced the larger flow than butyl phthalyl butyl glycolate. The type of plasticizer, however, was found to have no influence on changes in viscoelastic properties with the passage of time.