Viscoelastic properties of chitosan (CH), chitosan-poly(ethylene glycol) 400 (CH-PEG), and chitosanpoly(ethylene glycol) 400 with glyoxal as crosslinking agent (CH-PEG-Gly) systems were studied to analyze the effect of chitosan concentration (from 0.83 to 1.67%). Dynamic moduli increase as chitosan concentration increases for all systems. For CH and CH-PEG systems the loss modulus (G 00 ) is greater than the storage modulus (G 0 ) with predominance of the viscous over the elastic behavior. This corresponds to the characteristic behavior of solutions (nonstructured systems). The presence of PEG 400 induces a complementary reinforcement of the mechanical properties of the system. Except for the lowest chitosan concentration, when glyoxal was added to the CH-PEG systems, a gelled matrix was obtained. In this case, G 0 is greater than G 00 , and practically independent of frequency. This behavior is typical of threedimensional networks and indicates true gel formation, showing clear elastic behavior (tan d < 1). In creep and recovery analysis, CH-PEG-Gly systems exhibited distinct regions that were mathematically modeled using Burger's model. This analysis shows that the CH-PEG-Gly matrices (from 1.25 to 1.67%) recover almost totally (100%). Therefore, these matrices could be useful as systems for the development of films for topical hydrophilic drug delivery, and the levels of the residual viscosity (Z 0 ) or the complex viscosity (Z*) could be used to control drug release.