In this paper the possibility of recycling the PVC resulting from the rotational moulding of plastisols is studied. Parts of processed PVC were ground with liquid nitrogen into four fractions of different sizes which were added to a plastisol at different concentrations. A study of the influence of the amount and size of the recycled PVC in the viscosity of the plastisol and in the gelation and fusion processes was carried out. Furthermore, samples were taken at different temperatures and observed by SEM (scanning electron microscopy). Results obtained for plastisols with the recycled PVC show a marked increase in the viscosity and moduli reached during gelation with time, which are more marked as the amount of recycled PVC increase and the particle size decrease. However, plastisols including recycled PVC show and adequate processability if they are used immediately after their preparation.