Flexible PVC formulations plasticized with DOP-ESBO blends were prepared, experimental evaluation of processing, mechanical, thermal and stability properties was carried out. A computerized design algorithm was constructed to optimize flexible PVC formulations. The algorithm was tested using the experimental data obtained in this study, and with the objective of obtaining the optimal formulation for a specific application (flexible tubing for medical application). A comparative analysis of the formulation performance, under typical load conditions, for that specific application, was carried out using finite element simulation.