The effects of different acrylic rubber (PBA) contents in core‐shell structured rubbery acrylate‐g‐poly (styrene‐acrylonitrile) (PBA‐SAN) on the mechanical properties of PBA‐SAN and PBA‐SAN/SAN blends were systematically investigated. Fourier transform‐infrared spectroscopy (FTIR) and scanning electron microscope (SEM) were used to characterize the structure and morphology of PBA‐SAN and PBA‐SAN/SAN blends, respectively. It was found that the mechanical properties of PBA‐SAN and PBA‐SAN/SAN blends strongly depended on the PBA content: largely improved impact strength and elongation at break were observed when adding PBA‐SAN with high PBA content. However, the loss in rigidity and heat distortion temperature were accompanied. Specifically, both PBA‐SAN and PBA‐SAN/SAN blends with 60 wt% PBA exhibited a good balance between toughness and rigidity, which indicating PBA‐SAN with 60 wt% PBA was the most suitable impact modifier. J. VINYL ADDIT. TECHNOL., 24:262–267, 2018. © 2016 Society of Plastics Engineers