The invention relates to the technical field of resin and discloses core-shell structured ACR (Acrylate) latex, a modified resin powder material and preparation methods thereof. The core-shell structured ACR latex is prepared from the following raw materials in parts by weight: deionized water, a core-layer comonomer, shell-layer polymer latex, a reaction initiator, a core-layer emulsifier and a cross-linking agent. The modified resin powder material disclosed by the method has the advantages that the notched impact strength, the thermal deformation resisting temperature and the ultraviolet aging resistance are better than those of the high-impact-resistance PVC (Polyvinyl Chloride) in the prior art, the production cost is reduced, and the problems of reactor sticking and coarse particles of the existing modified PVC production processes are solved; by using the PVC reinforcing action of a nano effect, the weather resistance and thermal deformation resistance of the PVC are further improved while the anti-impact modification of the PVC is improved.