Abstract: The present invention provides an acetal resin composition comprising:(1) 100 parts by weight of an acetal resin; and(2) from 1 to 100 parts by weight of a multiphase interpolymer particle comprising at least an elastomeric phase and a rigid phase, the elastomeric phase obtained by copolymerizing:(A) from 5 to 60% by weight, based on the total weight of monomers for the elastomeric phase, of at least one compound selected from the group consisting of C.sub.1 to C.sub.6 -alkyl monoacrylate, C.sub.1 to C.sub.6 -alkyl monomethacrylate, C.sub.1 to C.sub.6 -hydroxyalkyl monoacrylate and C.sub.1 to C.sub.6 -hydroxyalkyl monomethacrylate; and(B) from 40 to 95% by weight, based on the total weight of monomers for the elastomeric phase, of at least one compound selected from the group consisting of C.sub.7 to C.sub.12 -alkyl monoacrylate and C.sub.7 to C.sub.12 -alkyl monomethacrylate.The acetal resin composition is excellent in both matte property and flexural modulus, and inhibits mold deposit in mold processing.