AbstractBlends of poly (vinyl chloride) (PVC) and acrylonitrile‐butadiene styrene (ABS) terpolymer were prepared in different ratios by a melt blending technique. ABS containing three different levels of rubber content were used. A quantitative assessment of ABS in PVC/ABS blends has been shown by infrared studies. ABS content has been shown as the presence of the characteristic acrylonitrile peak. Differential scanning calorimetry (DSC) studies have been carried out to study the glass transition (Tg) behavior of the blends. TwoTgvalues corresponding to PVC and styrene‐acrylonitrile (SAN) copolymer have been observed. Thermogravimetric analysis (TGA) reveals a significant improvement in thermal stability of these blends as compared to PVC. Mechanical properties show a significant increase in the impact strength which is related to rubber content of the ABS used. Morphological studies have been carried out by scanning electron microscopy which support the observation that an increase in rubber content results in greater ductil