Poly methyl methacrylate (PMMA) is a widely used polymer with various applications. Fourier transform infrared and Raman spectra of PMMA were recorded in range of 4000 – 400 cm-1 and 4000 – 100 cm-1, respectively. In the present investigation, detailed assignments of the observed fundamental bands of PMMA have been analyzed in terms of peak positions and relative intensities. With hope of providing more and effective information on the fundamental vibrations, a normal coordinate analysis has also been performed on PMMA by assuming Cs symmetry. The simple general valence force field (SGVFF) has been employed in normal coordinate analysis and the potential energy distribution (PED) has been calculated for each fundamental vibration. The PED contribution corresponding to each of the observed frequencies shows the reliability and accuracy of spectral analysis.