Super absorbent resin and method for preparing same

The present invention relates to a super absorbent resin and a method for preparing the same, wherein the super absorbent resin has more enhanced gel strength and exhibits excellent physical properties, such as the improvement in both centrifuge retention capacity (CRC) and absorbency under pressure (AUP), due to the optimized cross-linkage structure of a base resin powder inside a surface cross-linkage layer. The super absorbent resin comprises: a base resin powder containing a first cross-linked polymer of a water-soluble ethylene-based unsaturated monomer having an at least partially neutralized acidic group; and a surface cross-linkage layer containing a second cross-linked polymer obtained by further cross-linking the first cross-linked polymer and formed on the base resin powder, wherein in the first cross-linked polymer, inorganic particles may be chemically linked to each other via a cross-linkage, an oxygen-containing linkage (-O-), or a nitrogen-containing linkage (-NR-; R is hydrogen or a C1-C3 alk