Generally, in order to improve the impact resistance of PVC products, impact modifiers (toughening agents) which have rubber-like properties such as ABS, MBS, acrylic rubber, chlorinated polyethylene or EVA, are mixed with PVC. Sufficient impact resistance for practical use can be obtained by blending 5~20 weight parts of these impact modifiers to 100 weight parts of PVC. The impact modifier in the form of micro particles is dispersed within the molecular structure of PVC. When the PVC products receive an impact, these micro particles in the molecular structure absorb the impact energy and prevent damage to the PVC product. PVC whose impact resistance is modified is used in a wide range of applications including exterior construction materials (window frames, siding), industrial boards, impact resistant water pipes, rigid PVC packaging (blister packs, caps, casings), surface protecting films, or electrical parts (connectors).