Blends of poly( vinyl chloride) (PVC) and acrylonitrile-chlorinated polyethylene-styrene (ACS) graft copolymer were prepared by melt blending. Mechanical properties were studied by the use of dynamic mechanical analysis (DMA), impact tests, tensile tests, and scanning electron microscopy (SEM). The DMA study showed that PVC is immiscible with chlorinated polyethylene in ACS but partially miscible with poly( styrene-co-acrylonitrile) (25% acrylonitrile content) in ACS. Mechanical property tests showed that there is a significant increase in the impact strength while other good mechanical properties of PVC such as high modulus and high strength remain. SEM observations supported the results of the mechanical properties studies.