Acrylic Impact Modifier is a high molecular weight polymer with core/shell structure emulsion microspheres, of which the core is polymerized by acrylate monomer to be emulsion microspheres, while the shell is well compatible with PVC resin. By the function of core/shell structure, the stress to the PVC products will be dispersed to the numerous emulsion microspheres and restrain shear ribbon to make the final PVC products with good impact performance.