The sound velocity of butyl acrylate rubber particles modified by poly(methyl methacrylate) in poly(vinyl chloride) was measured as a function of particle concentration. A model for estimating the adiabatic compressibility of the particle and the boundary layer was proposed. From the model, the partial specific adiabatic compressibility of the particles and the rubber core were evaluated. The adiabatic compressibility of the rubber core was estimated as 3.82 × 10−10 Pa−1. The adiabatic compressibility of the poly(methyl methacrylate) shell is discussed based on the modified model. The study indicates that the shell, including the boundary layer between butyl rubber and poly(methyl methacrylate), is perturbed by the butyl acrylate molecules and is so soft as to be comparable to the rubber. © 2001 John Wiley & Sons, Inc. J Appl Polym Sci 81: 2089–2094, 2001