A kind of core(SBR)-shell(PS) particles was synthesized by using SBR latex and grafting with St under gamma irradiation. The influences of absorbed dose and dose rate on the grafting yield of PS on SBR seed latex have been investigated. Results show there was a transition layer which contained the SBR/PS graft copolymer between the SBR core and PS shell. Dynamic laser scattering (DLS) and differential scanning calorimetry (DSC) results confirm the existence of grafted polystyrene, and transmission electron microscope (TEM) observation verifies the core-shell structure of SBR-g-PS latex. Such SBR/PS core-shell latex could be processed easily to ultrafine rubber powders by using spray drying and expected to be used as an impact modifier for PS.