Abstract: A methacrylate, resin composition having an excellent processability and capable of providing films having excellent impact resistance, transparency, weatherability, solvent resistance and plasticizer migration resistance, which comprises (A) 5 to 50% by weight of a crosslinked acrylate elastomer having a two layer structure of a crosslinked polymer component (a-1) having a glass transition temperature of −30 to 10° C. and a crosslinked polymer component (a-2) having a glass transition temperature of less than −30° C. wherein the component (a-1) is located on the inner side or the outer side and the component (a-2) is located on the outer side or the inner side, and (B) 95 to 50% by weight of an alkyl methacrylate polymer prepared by polymerizing an acrylic monomer containing 80 to 100% by weight of an alkyl methacrylate and 20 to 0% by weight of an alkyl acrylate in the presence of a chain transfer agent and in the presence or absence of the elastomer (A).