In this study we used an oxygen-based bomb calorimetry to combust polyvinyl chlorine (PVC) resin under different oxygen-demanded pressure values, and the generated combustion gas was absorbed by water. Three cultured cells, human fetal lung tissue cell (MRC-5), African green monkey kidney cell (Vero), and Chinese hamster ovary cell (CHO), were used to determine the cytotoxicity of these water adsorbents. The number of dead MRC-5 cells was determined by MTT analysis and that of Vero and CHO were determined by ELISA analysis. Results show that of all the water adsorbents the Vero cell line is most sensitive to the cytotoxicity test. In addition, molecular chlorine was found to be the major toxicant in such a sample.