Polycarbonate (PC) and acrylonitrile-butadiene-styrene (ABS) blends were prepared using a high shear extruder to investigate their thermal decomposition and mechanical properties with shear rate and shear time. In this experiment, high shear rate, from 1000 to 3000 rpm, in blending process was applied for 10 to 40 sec, respectively. At high shear rate over than 2000 rpm, the initial decomposition temperature was dropped significantly compared to a compounded sample because of thermal decomposition of the blend by high shear. Consequently, high shear processing gave an important effect on the mechanical and thermal properties of the PC/ABS blend. In particular, elongation of the blend decreased significantly with shear rate.