BM-R260 acrylic emulsion polymer is designed to be used in release coatings for masking tapes. It offers tape manufacturers the application advantages of water-based systems thus avoiding the air pollution, odor, toxicity, and flammability problems associated with solvent-borne systems. This polymer is simple to formulate, requires no catalyst, and offers the good initial release and re-adhesion characteristics that are obtained with solvent-based release systems.