Resins containing phosphonium groups were prepared by reaction of chlorohydroxylated glycidylmethacrylate-divinylbenzene macroreticular resins with three trialkylphosphines. Triethylphosphine, tributylphosphine, and trioctylphosphine were used as trialkylphosphines. Adsorption and elution behavior of sodium benzenesulfonate (SBS) and sodium dodecylbenzenesulfonate (SDBS) on the resins were studied. Adsorption of SES and SIDES increased with increasing the alkyl chain length of phosphonium groups in the resins. The adsorption of SBS decreased with increasing ionic strength of the solution, while the adsorption of SEES increased with increasing ionic strength of the solution.