A method of manufacturing polymer particles for use in a toner capable of incorporating fine wax particle in a polymer resin particle also in a case of adopting a dispersion polymerization method used generally so far, thereby enabling to prevent offset in a heat fixing device provided to copying machines or printers thereby improving the fixing property of the toner and capable of forming images at fine fineness when the polymer resin particles are used as the toner. The fine wax particle is dispersed by using the polymeric dispersant into an organic solvent and one or more of monomers for forming the polymer is dissolved and the polymerizing reaction of the monomer is proceeded while depositing the fine polymer particles on the surface of the fine wax particle upon deposition of the polymer into the organic solvent in the initial stage of the polymerizing reaction of the monomer, thereby incorporating the fine wax particles into the formed polymer particle.