PVB was blended with PMMA in order to recycle scraped PVB material which recovered in the safety glass manufactories. The purpose of this research on PVB/PMMA blend was applied with excellent tackiness and transparency of PVB as a material of high strength to make the maximum use. Also, the blending of PVB with PMMA was aimed at the increase of impact strength of PMMA because the elastic property of PVB might decrease the brittleness of PMMA due to the lack of inner impact resistance. Izod impact resistance was propotional to increase the content of PVB, which was predominantly increased in the addition of 10phr above MBS. High rate impact resistance showed a tendency to Increase but it showed a tendency to decrease maximum load and energy if the contents of PVB increased. On the other hand total energy and ductile index showed a tendency to increase excellent impact resistance in the addition of MBS contents. As a result of observed surface of PVB/PMMA blends, the size of PVB domain increased distribution homogenuously, in the addited MBS contents increased it showed distribution homogeneously and partially a wetability.