PURPOSE: To obtain a perfluoroalkylated resin which is soluble, emulsifiable, and dispersible in water by reacting a perfluoroalkylated sulfonamide, a 1,2-epoxy compd., and a compd. reactive with a 1,2-epoxy group.

CONSTITUTION: The perfluoroalkylated resin is obtd. by reacting at least one perfluoroalkylated sulfonamide represented by the formula (wherein Rf is 4-20C perfluoroalkyl; and R1 is H or a 4-20C monovalent hydrocarbon group having a carbon chain optionally interruped by 1-4 oxygen atoms), a 1,2-epoxy compd., and at least one compd. having a group reactive with a 1,2-epoxy group. A water-base soln., emulsion and dispersion is preferable.