The present invention relates to an acrylic impact modifier having a
multilayered structure, which offers both superior impact resistance and
coloring characteristics to engineering plastics, such as polycarbonate
(PC) and a polycarbonate/polybutylene terephthalate alloy resin, or to a
polyvinyl chloride resin. The present invention provides an acrylic
impact modifier having a multilayered structure comprising: a) a seed
prepared by emulsion copolymerization of a vinylic monomer and a
hydrophilic monomer; b) a rubbery core surrounding the seed and
comprising a C.sub.2 to C.sub.8 alkyl acrylate polymer, and c) a shell
surrounding the rubbery core and comprising a C.sub.1, to C.sub.4 alkyl
methacrylate polymer, a method for preparing the same, and a
thermoplastic resin comprising the same.