To enable the production of an excellent fiber product which has hardly compatible physical properties such as softness and non-tackiness, and water absorbability and wet strength, has excellent appearance not yellowed, and substantially maintains the various properties, also after used and then washed or cleaned with hot water.

This cross-linked resin aqueous dispersion for processing fibers contains acrylic copolymer fine particles comprising the emulsion copolymer of a specific monomer group containing ethyl acrylate as a main monomer component, wherein the acrylic copolymer fine particles are at least partially crosslinked in the particles.