Paraformaldehyde (PFA) is the smallest polyoxymethylene, the polymerization product of formaldehyde with a typical degree of polymerization of 8–100 units. Paraformaldehyde commonly has a slight odor of formaldehyde due to decomposition. Paraformaldehyde is a poly-acetal.

Paraformaldehyde forms slowly in aqueous formaldehyde solutions as a white precipitate, especially if stored in the cold. Formalin actually contains very little monomeric formaldehyde; most of it forms short chains of polyformaldehyde. A small amount of methanol is often added as a stabilizer to limit the extent of polymerization.