In this investigation, experimental attempts were made to observe and determine the variations in elastic and damping properties of the PVC depending on the amounts of MBS added to the mixture, PVC/MBS, and also on the thicknesses of the specimens. An acoustic resonance technique was used for the tests In this investigation. It serves as a method to characterize properties of materials set in vibrational motions, which is initiated by low level stresses generated by externally supplied acoustic energy. Substantial variations were observed in the test results with the addition of the MBS to the PVC. It was found that the magnitudes of elastic constants decrease while the damping capacity improve when MBS rubber was added in the range up to 9 phr.