Abstract: The present invention relates to a resin composition comprising: a crosslinked copolymer and a first matrix copolymer in appropriate amounts, wherein the crosslinked copolymer satisfies desired ranges of the particle size when a cumulative percentage on the basis of weight reaches 50% in a particle size distribution (D50), and an average H-W ratio, and the first matrix copolymer includes an aromatic vinyl-based monomer unit, a vinyl cyanide-based monomer unit, and an alkyl (meth) acrylate monomer unit, whereby the resin composition is superb in terms of mechanical properties such as surface characteristics, matte properties, and scratch resistance.