PURPOSE: To provide a vinyl chloride resin composition keeping the impact strength and the thermal stability of the base resin, and usable as matting process, by compounding a specific graft copolymer with a partially crosslinked vinyl chloride resin and/or a vinyl chloride resin having a apecific gel fraction.

CONSTITUTION: The objective composition is prodeced by compounding (A) 40W60pts.wt. of a graft copolymer obtained by the copolymerization of (i) 85W 20pts.wt. of a mixture of one or more monomers selected from alkyl (meth)acrylate and vinyl cyanide compound in the presence of (ii) 15W80pts.wt. of polybutadiene or a rubber polymer prepared by copolymerizing ≥50wt% butadiene with a monoolefin monomer copolymerizable therewith, with (B) 60W40pts.wt. of partially crosslinked vinyl chloride resin obtained by copolymerizing a monomer mixture containing ≥60wt% vinyl chloride with a crosslinking agent and/or a vinyl chloride resin, under a condition to give a gel fraction of the final composition of 0.3W30%. The gel component of the component b is preferably formed by using the crosslinking agent of formula I WIII (R1 is H, CH3, etc.; R2 is H or alkyl; R3 and R4 are H, CH3, ethyl, etc.; iWn are integer).