In order to investigate the possibility of PVA particle as toner, PVA/PVAc particle was manufactured. Fine spherical PVAc particle with emulsifier SDS(sodium Dodecyl Sulfate) and initiator V-50(2,2'- azo bis(2- amidinopropane) dihydrochloride) was manufactured by emulsion polymerization. And then, the PVAc was carried with surface saponification. PVA/PVAc skin core structured particle was obtained under optimum saponification condition. PVA skin side in manufactured PVA/PVAc particles was dyed with 1:2 metal complex type C. I. Acid Yellow 235 and then the dyed PVA particles were observed with a optical microscope. Under given polymerization condition such as SDS concentration, 1.62 10-2mol/lH2O , V-50 concentration, 3.7 10-3 mol/lH2O and temperature 50 , the high molecular weight of PVAc with Pn 13,900 and PVA with Pn 3,400 was produced. The particle distribution of obtained PVAc microspheres was appeared highly at 60 and 100 m, respectively.