In this research, the physical and chemical influence of polyacrylate (PA) latex on cement-based materials were studied using polymer modified mortars with polymer/cement (P/C) ratios of 0%, 5% and 10%. Physically, the mechanical performance of PA latex modified mortars was investigated with compression toughness energy and bending strength. Further more, a comparison of the pore structure and porosity between PA latex modified and unmodified mortars was conducted. The chemical reactions between PA polymer and cement hydrates were clarified with thermogravimetric (TG) analysis. It can be concluded from this research that PA polymer can refine the pore structure of cement mortars and link the cement hydration products together chemically. While, at the same time, PA latex addition can cause air entrainment which will weaken the physical behavior of cement mortars. So there is an optimum P/C ratio to achieve the best mechanical properties. And in this research, the optimum P/C ratio is 5%.