The present invention was investigated for the purpose of providing a binder resin for toner which is excellent in the low temperature fixing property which can cope with the development of high-speed copier machines, and is excellent in the offset resistance, blocking resistance, pulverizability and development durability. As a result, it was found that the purpose could be achieved by using, as a binder resin for toner, a resin that can be obtained from at least three different vinyl polymers with different molecular weight, contents of functional groups, and preferably from a crosslinking agent having the vinyl polymer structure, and that contains a specific gel component. This resin has excellent melting property at low temperatures, and has suitable performance as a material for toner and a toner in high-speed copier machines.