To find optimum conditions necessary in converting physical properties of any resin into those of others, eleven kinds of HIPS (High-Impact Polystyrene) resins were prepared. First physical properties of eleven samples divided into three groups are analyzed by a torque rheometer (named Plasti-Corder, Model No.: PLD 651) and GPC (Gel Permeation Chromatography), and then optimum conditions on conversion among samples are obtained by calculation from computer simulation so that any sample subjected to each group can show physical properties of other samples in its group. Even though the kind of plasticizer of any sample is different with others in its group, once optimum conditions on conversion among samples are met, it is found that physical properties of any sample are identical or similar to those of others in each group.