ABS Sheets (Acrylonitrile Butadiene Styrene) is the widely used engineering thermo- plastic and is formed by the polymerization of styrene and acrylonitrile on to thermoplastic rubber which is then melt compounded with styrene acrtylonitrile. The combination of the copolymers gives ABS excellent surface appearance, stronger, stiffer and tougher than high impact polystyrene and is also superior to it in its resistance to high temperatures and chemicals