The effects of the molecular weight of polymer powders, the ethyl alcohol content of the liquids, the type of plasticizer and the polymer powder/liquid ratio on viscoelastic properties during gelation of tissue conditioners were studied with an oscillating rheometer. The results showed that: (i) The gelation time decreased exponentially with increases in molecular weight of the polymer powder and with powder/liquid ratio. There were linear relationships between the log of gelation time, and both the molecular weight of the polymer powder and the powder/liquid ratio. (ii) In general, gelation time decreased exponentially with increases in ethyl alcohol content. However, the relationship between the log of the gelation time and ethyl alcohol content fitted a second-order polynomial. (iii) The type of plasticizer affected gelation time. The order of gelation times was: benzyl benzoate < dibutyl phthalate < butyl phthalyl butyl glycolate. The initial flow of tissue conditioners could be controlled over a wide range by varying the molecular weight of the polymer powders, the ethyl alcohol content, the powder/liquid ratio and the type of plasticizer.