The effects of the inlet gas temperature(80-110℃), the gas velocity(0.32-0.67m/s) and the feed rate of PVC resin(0.048-0.192kg/hr) on the drying efficiency have been determined in a 0.083m-ID 1.2m-high stainless steel column. The drying efficiency in an inert medium fluidized bed increases with increasing the feed rate of PVC resin, but it decreases with increasing the inlet gas temperature and gas velocity. The drying efficiency increases with increasing the mass loading which is the mass ratio of inlet gas to the dried PVC resin from the bed. The drying efficiency of PVC resin in an inert medium fluidized be has been correlated with the mass loading and Kossovich Number.