The linear viscoelastic behavior of acrylonitlile-butadiene-styrene (ABS) polymers in the molten state, with different degrees of grafting, was investigated within the framework of Palierne's emulsion model. The main aim of the present; study is to quantitatively analyze the effect of grafting degree on the storage modulus G ' of the polybutadiene (PB) rubber core dispersed in ABS polymers. According to our model calculations, the degree of grafting significantly affects the G ' values of the PB core and, hence, the viscoelastic properties of ABS polymers. Our calculations showed that the Palierne model is very useful to calculate the storage modulus of the rubber particles dispersed in rubber-modified polymeric materials, at least in the high-frequency region.