PURPOSE: The resin composition having impact resistance, transparency, stress whitening resistance, obtained by blending vinyl chloride resin with a specific MBS-based resin.

CONSTITUTION: 99W70wt% vinyl chloride resin is blended with 1W30wt% graft copolymer obtained by subjecting a monomer comprising 50W100wt% butadiene, 0W50wt% vinyl-based monomer copolymerizable with it and 0W3wt% crosslinkable monomer to emulsion polymerization in an aqueous medium to give rubber latex, adding 0.5W8pts.wt. crosslinkable monomer to 55W80wt% rubber latex so that the rubber is crosslinked on its surface, grafting 5W40pts.wt. monomer comprising 50W100wt% methacrylic acid alkyl ester (1W4C alkyl) and 0W50wt% vinyl-based monomer copolymerizable with it as the first graft component onto the rubber, followed by grafting 5W40pts.wt. monomer comprising 50W100wt% styrene and 0W50wt% vinyl-based monomer copolymerizable with it as the second graft component onto the rubber.