Epoxidized Soybean Oil, abbreviated as ESO, is composed of linoleic acid (51%–57%), oleic acid (32%–36%), palmitic acid (2.4%–2.8%), and stearic acid (4.4%–4.6%), among others. It is a pale yellow oily liquid with a relative density of 0.989, an epoxy value of 6.6%, a freezing point of -8°C, and a boiling point of 150°C (0.53 kPa). Its refractive index is 1.4716, and its viscosity at 25°C is 325 mPa·s. The flash point (open cup) is 280°C. It is soluble in alkanes and most organic solvents, slightly soluble in water, and compatible with polyvinyl chloride (PVC) and chlorinated rubber. It exhibits low volatility, low migration, excellent heat resistance, light resistance, and weather resistance. It is non-toxic and biodegradable.

As a PVC stabilizer, lubricant, and auxiliary plasticizer, epoxidized soybean oil is colorless and non-toxic, allowing it to pass all environmental tests. Additionally, it features strong photosensitivity, good film-forming properties, flexible molecular chains, and low viscosity.

Epoxidized soybean oil can be used in all soft PVC products, such as agricultural films, packaging films, artificial leather, sandals, rain boots, inflatable toys, plastic bags, hoses, wire and cable sheaths, medical infusion bags and tubes, floor mats, fire hoses, dip-molded labels and trademarks, plastic gloves, sealing strips, coated fabrics, tarpaulins, canvas, and wallpaper.