MBS impact modifiers have excellent transparency, good wear resistance, colorability, and better low-temperature resistance than general plastics. Its refractive index is close to PVC, making it the best material for manufacturing transparent products as a PVC modifier. Generally, MBS exhibits suitable compatibility when blended with PVC, which enhances the stability of the blend system. Due to its relatively low glass transition temperature, MBS can improve the impact resistance of PVC within a certain low-temperature range. Another important property of MBS is to improve the properties and processing performance of PVC, increasing friction to promote the particle breakdown and further gelation of PVC, reducing melting time, material residence time, preventing degradation, and ultimately enhancing processing performance.