The hemicellulose super water absorbent resin is prepared by using ultrasonic irradiation technology, with the waste liquid produced during the preparation of viscose fiber which contains a large amount of hemicellulose as raw material, acrylic acid as graft monomer, N,N’-methylene bis acrylamide (NMBA) as cross linking agent, and (NH₄)₂S₂O₈-NaHSO₃ as the redox initiation system. The synthesis conditions, structure and water absorption ability of resin are discussed. The results indicate that water absorbency of the resin is 311 g/g, the tap water absorbency is 102 g/g, the normal saline absorbency is 55 g/g， and the artificial urine absorbency is 31 g/g under the optimal synthesis conditions, so the resin has great water absorption rate and water retaining capacity. The FT-IR and SEM analysis shows that the resin with honeycomb network structure is prepared. The successfully synthesized of the resin means that the hemicellulose waste liquid can be highly effectively recycled, and it provides a kind of new raw material for the synthesis of super water absorbent resin.