In order to synthesize of water super-absorbent resin, an interpenetrating network (IPN) salt-resistant polymer was prepared with starch, acrylic acid (AA) and poly (vinyl alcohol) (PVA) by use of UV light from a high-pressured ultraviolet mercury lamp without using any cross-linker and initiator. The influences of neutralization degree, reaction time, the content of starch and PVA on the water absorbent performance of sample were studied. The absorbent perfomance of the resin polymerized under the optimum condition is as follows, the distilled water absorbency is 2235 g/g and salty water (0.9% NaCl) absorbency is 148 g/g.