In this paper, polybutylacrylate/polymethacrylate (PBA/PMMA) core shell latex particles are prepared by seeded emulsion polymerization. The morphology and structure of PBA/PMMA core shell latex particles are characterized by FTIR and filming test. Then PBA/PMMA core shell polymer particles are used to toughen epoxy resin CYD 128. The result shows that the impact strength of toughened epoxy resin is increased obviously when the amount of PBA/PMMA core shell polymer particles is 2 wt.% of epoxy resin.