The present invention relates to a process for preparing a water absorbent resin, particularly to a process for preparing a water absorbent resin which can resolve the uneven size of the fine pulverized gel-type resin and long pulverizing time those are the problems of prior process for preparing the water absorbent resin, by carrying out the pulverizing process of the gel-type resin divided into the coarse pulverizing process which is carried out with the internal cross-linking polymerization, and the fine pulverizing process. According to the preparation process, it is possible to mass-produce the water absorbent resin showing excellent absorption under pressure and low extractable content.