Abstract: There is disclosed a composition and a method for the efficient non-viral delivery of nucleic acids to cells using chitosan. In order to achieve high efficiency of transfection, the composition contains a nucleic acid and a chitosan that has the following physico-chemical properties: a combination of a number-average molecular weight between 8 kDa and 185 kDa and a degree of deacetylation between 72% and 92%. The chitosan molecule can also present additional physiochemical properties such as a block distribution of acetyl groups obtained by a heterogeneous treatment of chitin, and/or a polydispersity index between 1.4 and 7.0. By correctly controlling these parameters, efficient delivery systems may be produced that are effective when optimized for different conditions such as the pH of transfection media and amine-to-phosphate ratio.