To improve the dry feeling of gel after water absorption and to make the gel dry to the touch by coating the surfaces of water absorbing resin particles with crosslinked PVA.

The surfaces of water absorbing resin particles of one or more selected from a crosslinked body of a neutralized body of a polyacrylic acid, a neutralized body of a self-crosslinkable polyacrylic acid, a crosslinked body of a starch-acrylic acid graft copolymer, etc., are coated with PVA crosslinked with a crosslinking agent such as a polyglycidyl compd. having 2-10 epoxy groups in one molecule, e.g. a polyglycerol polyglycidyl ether, a pentaerythritol polyglycidyl ether or a sorbitol polyglycidyl ether. The dry feeling of the resultant gel after water absorption is improved and the gel can be made dry to the touch even after water absorption.