The mechanical anisotropy of polyvinyl chloride oriented in two perpendicular directions with different draw ratios has been studied. The results are compared with the anisotropy of uniaxial samples oriented at a common draw ratio. The propagation velocities of ultrasonic pulses have been measured by an immersion technique. Longitudinal wave velocities have been measured in three principal planes over a wide range of propagation directions. The limitations of measuring velocities in the planes containing the draw axes were mitigated by use of a special slicing technique. Measurements were performed at 2 MHz and 25-degrees-C. Velocities of the transverse waves were measured for incident wave angles greater than the critical angle. From these measurements, five elastic moduli were calculated for the uniaxially oriented samples, and nine elastic moduli were obtained for the biaxially oriented samples. In biaxially oriented samples, the moduli along the draw axes are directly proportional to the draw ratio in the same direction.