The poly (acrylic acid and vinyl acetate) - polyvinyl alcohol IPN superabsorbent resin was prepared by inverse suspension method, using cyclohexane as continuous phase, N,N-methyl- ene-bis-acrylamide as crosslinking agent，potassium persulfate as initiating agent，and Span 60 as dispersing agent. The effects of the degree of neutralization of acrylic acid，the monomer mixture ratio，PVA amount，initiating agent amount, crosslinking agent amount, and polymerization temperature were investigated. The results showed that the optimal conditions were as follows: neutralization degree of AA was 70%, m(AA):m(VAc)=3:1, w(initiator agent)=0.4%, w(crosslinking agent)=0.035%, w(PVA)=0.8%, reaction temperature 70℃. The resin has higher absorption rate with the water absorption rate under the optimal conditions reaching 1 889 g /g and the salt absorption rate reaching 124 g /g．The superabsorbent resin was characterized by means of IR spectroscopy, SEM and TG.