The present invention provides a blending material which contains an elastomer and is based on polycarbonate and the manufacturing method thereof, the contents of the components and parts by weight are as follows: 30-85 shares of polycarbonate, 5-50 shares of polyethylene, 5-65 shares of acrylonitrile-butadiene-cinnamene copolymer, 1 to 5 shares of vinyl acetate, 5 to 10 shares of elastomer, and the elastomer is selected from ethylene propylene terpolymer or polyurethane. The present invention uses three polymers of PC/PE/ABS as a base material with the elastomer and the vinyl acetate being added, the obtained material keeps the PC, PC/ABS alloy material improves resistance to low temperature greatly and is not easy to be cracked in low temperature condition in addition to good performances such as mechanical performance, dimension stability and heat resistance. The present invention can be used in fields such as electron electric industry, automobile manufactory and engineering industry, and is especially adapted for engineering plastic under moist and low temperature environment and hot water environment.