The present disclosure relates to a super absorbent polymer exhibiting improved rewetting property and excellent absorption property, and a preparation method of the same. This preparation method of a super absorbent polymer includes the steps of: preparing a base resin in which an acrylic acid-based monomer having at least partially neutralized acidic groups and an internal cross-linking agent are cross-linked and polymerized; and heating the base resin in the presence of a surface cross-linking agent to carry out surface modification, wherein the internal cross-linking agent includes a poly(meth)acrylate of polyols-based first internal cross-linking agent and a polyglycidyl ether of polyols-based second internal cross-linking agent in a specific weight ratio.