In this work we examined the formation of polymeric material from the radiation-induced reactions of aqueous formaldehyde. The polymers obtained by this procedure are very different from those formed by thermal or UV polymerization. Two polymeric materials precipitated between 0.8 and 1.3 MGy. Although these polymers have the same chemical composition (C2H3O), infrared spectrum, and NMR spectrum, they differ in density, color and melting point. The interconversion of the polymeric materials increase when the dose is raised.