The ABS/PVC alloy for injection was prepared by melting blending method. The effect of ACR,flow modifier, Sb_2O_3 and zinc borate on the impact strength,tensile strength,Vicat softening point,melt flow index and the flame retardancy of the alloy were studied. The results indicated that the impact strength reached 42. 34 kJ/m~2 when the content of ACR was 6 phr. The flame retardancy degree was FV-0 with 6 phr Sb_2O_3 or 6 phr zinc borate and 3 phr Sb_2O_3. The melt flow index reached about 2.5 g/10min which could be used to injection when 2 phr EBS and 2 phr stearic acid butyl ester were used together in the end.