The intention of this study is to investigate the properties of polymer blend, NBR/PVC vulcanizates and blending procedures such as roll-mixing temperatures and sequences for polymer blending of NBR and PVC(resin type). The results obtained are as follows: 1. The roll temperature applied for polymer blending is around $150^{\circ}C$. At this temperature region, the degradation of rubber stock, which may be caused by heat, can be minimized and mill processing in practical application in industries can also be facilitated. 2. It is obviously necessary that a small amount of plasticizers should be added to the stock for improving processibility of roll mixing and physical properties. 3. On roll-mixing sequence, it is more effective that PVC compounded with plasticizer is added to NBR milled on hot roll. 4. The vulcanizates of the blends with different degree of polymerization of PVC ale similar to one another in properties. 5. NBR/PVC(70/30) blends shows the better physical characters than eve,-made foreign latex blend except abrasion-resistance. 6. As PVC addition ratio is increased, the physical properties such as resistance to ozone, tear, heat and oil and tensile strength, modulus, hardness have also improved, on the other hand, tension set and rebound character decreased. 7. The curve of ultimate elongation have point of inflection at the ratio of $30\sim40$ part of PVC. 8. While CR is blended, the physical properties such as brittle point, rebound and resistance to oil in high temperature have improved. 9. Polymer blend of NBR and domestic PVC is applied for the industrial utility such as rubber sole and heel, electric wire cover and oil-resistant packing, coating and gasket, printing roll, film for food packing etc.