The notched Charpy and Izod impact tests are the most prevalent techniques used to characterize the effects of high impulse loads on ploymeric materials. An analysis method for rubber toughened PVC is suggested to evaluate critical strain energy release rates(Gc) from the Charpy impact energy measurements. An Instrumented Charpy Impact tester was used to extract ancillary information concerning fracture properties in addition to total fracture properties and maximum critical loads. The stress intensity factor Kd was computed for varying amounts of rubber contents from the obtained maximum critical loads and also toughening effects were investigated as well.