Impact modified PVC compositions comprising PVC and an ABS graft copolymer wherein the ABS comprises from 60 to 70 wt% styrene-butadiene rubber and from 40 to 30 wt% SAN having a S/AN ratio of about 3.8/1 to 4.2/1 having excellent clarity and good impact properties. The preferred compositions are based on substrate SBR rubbers having from 78 to 95 wt% butadiene and from 22 to 5 wt% styrene.
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