Abstract: Use the ethylene glycol dimethacrylate (EGDMA) as a new type cross-linking agent by the seed emulsion polymerization method synthesized a series of different cross-linking agent content of the acrylic core/shell toughening modifier (ACR) used to toughening modification of polyvinyl chloride (PVC) resin. By changing the content of cross-linking agent and testing a series of performance for ACR and ACR/PVC blend. Data presentation: When cross-linking agent content increased, the degree of cross-linking grafting degree grafting efficiency and glass transition temperature(Tg) have been raised. When cross-linking agent content was 0.4% the mass ratio of ACR/PVC blend was 8/100 ACR/PVC blends would take place brittle-ductile transition and the impact strength was 1145J/m. It was 39 times of pure PVC sample