We report the synthesis of core-shell latex particles with liquid cores and rigid shells for use as structural units in the fabrication of polymer nanostructured materials with liquid inclusions. Core- and shell-forming polymers were synthesized from the copolymers of poly(butyl acrylate) (PBA) and poly(methyl methacrylate) (PMMA) with different weight ratios PBA/PMMA. in the latex core and shell. The morphology of the core-shell latex particles with fluid cores and rigid shells was examined as a function of the composition of the shell-forming polymer, the weight ratio core-forming polymer/shell-forming polymer in the composite particle, and the concentration of the cross-linking agent in the shell-forming polymer. The optimum conditions were found, under which free of defects monodispersed core-shell particles could be obtained. Factors leading to the collapse of the core-shell particle are discussed and evaluated.