The morphology and mechanical properties of the blends of a syndiotactic polystyrene (SPS) and poly-styrene-block-poly(ethylene-co-butylene)-block-polystyrene copolymers (SEBS) with various polystyrene block contents are studied. Mechanical properties, especially elongation at break and impact strength (IS), of the blend depend upon the morphology and interfacial adhesion, which in rum are affected by the viscosity ratio of constituent components and the styrene block content in SEBS. The IS of a blend was affected by the combined effect of rubber content and the interfacial adhesion. A maximum IS was found for a blend with the weight fraction of the PS block in an SEBS of 0.18. The IS of blends with smaller weight fractions of the PS block exhibited lower due to poor interfacial adhesion between SPS/SEBS in spite of a larger amount of rubber block. On the other hand, the IS of blends with larger weight fraction of the PS block becomes smaller due to lower amounts of rubber block in spite of better interfacial adhesion.