An opaque high-impact methyl methacrylate-butadiene-styrene polymer (MBS) for improving impact resistance of polyvinyl chloride (PVC) including the following components by mass: 80-95% of core layer, 4-20% of shell layer and 0.001-0.05% of protective colloid, where the core layer is a butadiene (B) and styrene (S) polymer, the shell layer is one or a copolymer of two or three of S, acrylate and methyl methacrylate (MMA), and the protective colloid includes one or a compound of two or three of polyvinyl alcohol (PVA), gelatin and hydroxypropylmethyl cellulose (HPMC), may solve the problems of low impact resistance in the existing MBS product and difficult coagulation or spraying in the post-treatment process.
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