To provide an acrylic resin composition good in calender moldability, and a film and a sheet exhibiting excellent transparency and weatherability inherent in an acryl resin, and excellent in flexibility, antiblocking property, bleeding resistance and adhesiveness.

This acrylic resin composition for calender molding comprises 25-75 wt.% acryl resin and 75-25 wt.% acrylic rubbery particle, and has ≤1,000 Pa s shear viscosity and ≤100 mN melt tension both measured at 190°C. Also the film and sheet are made from the composition and their wet tension of at least one surface thereof is made ≥45 mN/m.