The present invention relates to an acryl-silicon rubber complex polymer and a method for the preparation and use of the same. More precisely, the present invention relates to an acryl-silicon rubber complex polymer which has a seed-core-shell structure wherein the vinyl monomer and hydrophilic monomer are cross-linked on the seed; the acryl-silicon complex IPN core having an IPN (interpenetrating network) structure in which silicon rubber particles are dispersed by being cross-linked to acryl rubber, in a continuous phase, is formed on the seed; and a shell prepared by graft-polymerization of C1˜C4 alkyl methacrylate to the acryl-silicon complex IPN core is formed on the core, and a method of preparation and use of the same. The acryl-silicon rubber complex polymer of the present invention has excellent impact resistance, weatherability and gloss, so that it can be effectively used as an impact modifier for vinyl chloride resin. The acryl-silicon complex IPN core has an IPN (interpenetrating network) structure formed by radical polymerization of acryl monomer and hydrosilyation of silicon rubber.