Water absorbent resin powder comprising a polyacrylic acid (salt)-based water absorbent resin as a main component, the water absorbent resin powder satisfying the following conditions (A) to (C): (A) the water absorbent resin powder containing particles smaller than 150 µm in a ratio of 0 mass% to 4.5 mass% before an impact resistance test, and the water absorbent resin powder containing, in a ratio of 0 mass% to 4.5 mass%, particles smaller than 150 µm and increased by the impact resistance test; (B) the water absorbent resin powder having an absorption capacity under load (AAP) of not less than 17; and (C) the water absorbent resin powder having a thermal conductivity of not more than 125 [mW/(m·K)].