[Problem] To provide an absorbent resin capable of exhibiting high swollen gel elasticity while maintaining high swell capacity, and a method for manufacturing the absorbent resin. [Solution] The abovementioned problem is solved by a water-absorbent resin having an internal cross-linked structure and having as a main component of repeating units of a main chain thereof a water-soluble unsaturated monomer having a leaving group, the water-absorbent resin characterized in that the cross-linked structure index represented by equation 1 is 14 or greater, the weight-average molecular weight (Mw) after hydrolysis treatment is 220,000, and the molecular weight distribution (Mw/Mn) after hydrolysis treatment is 3.40 or less. Here, the hydrolysis treatment is a treatment in which 50 mg of the water-absorbent resin in terms of solid content is left at rest for three weeks in 10 g of an aqueous solution of sodium hydroxide having a concentration of 0.1 mol/L at 80°C, and the weight-average molecular weight (Mw) is a value measured after the abovementioned treatment. The water-absorbent resin is also manufactured by a method which includes, for example, a reaction step for reacting a first star polymer having the aforementioned water-soluble unsaturated monomer as a main component of repeating units of each branched chain thereof and having a first reactive functional group at the terminal end of each branched chain thereof with a second star polymer having the aforementioned water-soluble unsaturated monomer as a main component of repeating units of each branched chain thereof and having at the terminal end of each branched chain thereof a second reactive functional group capable of reacting with the first reactive functional group and forming a chemical bond therewith.Le problème de linvention concerne une résine absorbante, pouvant présenter une élasticité élevée en gel gonflé tout en maintenant une grande capacité de gonflement, et un procédé de préparation de la résine abs