An interpenetrating network of acrylic acid (AA)-based superabsorbents and sodium PVA sulfate (SPS) were prepared by copolymerizing AA and N,N'-methylene bisacrylamide as a crosslinking monomer in a solution of SPS with KPS, a radical initiator. The SPS was prepared through the sulfation of the hydroxyl groups of PVA with DMF-SO3 complex in DMSO. The AA-based superabsorbent interpenetrated with SPS (SA-IP-SPS) showed superior properties such as higher water and saline absor bency, absorbency under load (AVL), and water retention value (WRV) compared with AA-based superabsorbent due to the interpenetrated SPS. The maximum water and saline absorbency of SA-IP-SPS was 1753 and 125.6 g/g, respectively.