In this paper, poly(ethylene glycol)/poly(vinyl alcohol)/poly(acrylic acid) superabsorbent resin was prepared by solution polymerization using poly(ethylene glycol) (PEG), part of neutral acrylic acid(AA) and poly(vinyl alcohol) (PVA) as raw materials. N, N-methylenebisacrylamide and ammonium persulfate were used as crosslinker and initiator, respectively. The structures and performance of composite resin were studied by FTIR, XRD, TG and SEM. The effects of PVA content, PEG content, acrylic acid neutralization degree, reaction temperature on product water-absorbing performance were evaluated. The results showed that the neutralization degree of acrylic acid was 75%, the polymerization temperature was 75℃, the mass fraction of initiator was 1.1%, the mass fraction of cross-linker was 0.3%, the mass fraction of PEG was 10% and the mass fraction of PVA was 15%, the maximum distilled water absorption ability of superabsorbent resin was 935 g/g, salt water absorption rate reached up to 91 g/g燼nd has good water retention performance.