PURPOSE: To provide the titled polymer having latent mattability, containing methyl methacrylate polymer forming a continuous phase and a specified polymer forming a dispersed phase in such a proportion that the ratio of refractive indexes of both polymers satisfies a specified relationship.

CONSTITUTION: A methacrylate resin having latent surface mattability contains 80W99.9wt% polymer (A) forming a continuous phase and 20W0.1wt% polymer (B) forming a disperse phase in such a proportion that the ratio of refractive index nA of polymer A to refractive index nB of polymer B satisfies the relationship 0.998≤nB/nA≤1.002, wherein polymer A is methyl methacrylate homopolymer or a polymer obtd. from a polymerizable nsaturated monomer mixture contg. at least 80wt% methyl methacrylate, and said polymer B is a polymer obtd. from a polymerizable unsaturated monomer of the formula [wherein R1 is H, CH3; R2 is 2C or higher hydrocarbon group (derivative)], such an-butyl acrylate or isopropyl methacrylate, or a polymerizable unsaturated monomer mixture contg. at least 50wt% said monomer of the formula.