Abstract: This article reported a study on the modification of poly(vinyl chloride) with an ethylene-vinyl acetate copolymer (EVA, 25 wt % vinyl acetate). The effect of EVA content on structure and properties of PVC compounds was investigated extensively. The results indicated that EVA not only effectively toughened PVC but also avoided the deterioration in low-temperature elastic modulus and color change in high temperature in comparison with butyronitrile rubber as a traditional impact modifier. EVA also exhibited a much better dispersibility in PVC matrix.