A series of [net-polystyrene]-ipn-[net-poly(methyl acrylate)] systems with gradients of poly(methyl acrylate) in a polystyrene matrix are prepared and tested mechanically. The results showed no distinct differences from that of corresponding interpenetrating polymer network (IPN) samples with similar compositions, in contrast to the substantially improved fracture strains obtained for [net-poly(methyl methacrylate)]-ipn-[-net poly(methyl acrylate)] gradient systems and their nongradient IPN＇s in our previous work. Hence, it is concluded that the toughening effect of gradient structure observed is not universally applicable for all gradient systems but it is unique for the acrylic system studied. Moduli-temperature responses and dynamic mechanical spectra of gradients and IPN＇s prepared in the current study are also presented.