Abstract: A methacrylate resin composition containing 20 to 99% by weight of a methacrylate resin and 80 to 1% by weight of a methacrylic two-layer polymer which has an inner layer and an outer layer and is characterized by the properties: (a) the inner layer having repeating units derived from methyl methacrylate and having a viscosity average molecular weight of 500,000 to 5,000,000, (b) the outer layer of the two-layer polymer having repeating units derived from methyl methacrylate and having a viscosity average molecular weight of 50,000 to 300,000, (c) a weight ratio of the inner layer to the outer layer of 1:9 to 9:1, (d) a glass transition temperature of 50.degree. to 120.degree. C. and (e) an average particle size of 200 to 5000 .ANG., which composition is excellent in moldability, resistance to heat distortion, mechanical properties and also solvent resistance.