The instant invention is an impact resistant rigid vinyl chloride polymer composition, and method of making the same. The impact resistant rigid vinyl chloride polymer composition, according to instant invention, includes a vinyl chloride polymer, an impact modifier, and a lubricant system. The impact modifier includes a chlorinated olefin polymer, and an ethylene/alpha-olefin copolymer. The lubricant system includes a first component, a second component, and a third component. The first component is a carboxylic acid selected from the group consisting of stearic acid, lauric acid, myristic acid, palmitic acid, blends thereof, and combinations thereof. The second component is a hydrocarbon wax selected from the group consisting of a paraffin wax, polyolefin wax, blends thereof, and combinations thereof. The third component is a metal soap selected from the group consisting of calcium stearate, aluminum stearate, copper stearate, lithium stearate, magnesium stearate, sodium stearate, zinc stearate, blends thereof, and combinations thereof. The process for preparing the impact resistant rigid vinyl chloride polymer composition of the instant invention includes the following steps: (1) providing a vinyl chloride polymer; (2) providing an impact modifier as described above; (3) providing a lubricant system as described above; (4) blending the vinyl chloride polymer, the impact modifier, and the lubricant system thereby forming the impact resistant rigid vinyl chloride polymer composition.

 
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