PURPOSE: To provide a resin polymer having a suitable balance between three properties, i.e., impact resistance, resistance to whitening upon bending stress and melt viscosity.

CONSTITUTION: Two ABS polymer components different from each other in particle diameter of rubber stock portion are blended. One of the ABS components has a large butadiene stock particle diameter of 2,500 to 3,000 , while the other ABS component has a small SBR/ACN stock particle diameter of 700 , and the wt. ratio of both the components is (50:50) to (90:10). A specific example of the former ABS is Blendex (R) 131 modifier sold by GE Specialty Chemicals, while a specific example of the latter ABS is Blendex (R) 424 modifier manufactured by GE Specialty Chemicals. The blend is suitable for extruding, injection molding, and calendering and useful for the production of ABS films having a standard thickness.