Low temperature relaxations in poly(methacrylic acid) (PMAA) have been studied by electron spin resonance (ESR) spectroscopy. The observed 8 line ESR spectra of irradiated PMAA in the temperature range 77-300K (LNT-RT) is attributed to the free radicals of the type approximately CH2 - C.H - CH3. Assignment of ESR spectra to free radicals has been made on the basis of magnetic parameters employed to simulate ESR spectra at different temperatures. Further, ESR spectra below LNT have been simulated, using the set of parameters employed to simulate the experimental spectrum at LNT. Magnetic parameters of the ESR spectra at LNT and below LNT indicate gamma- and delta-relaxations of PMMA chains.