A novel superabsorbent resin (SAR) which was called wheat straw cellulose-g-poly (potassium acrylate)/poly-diallyl dimethyl ammonium-chloride (WSC-g-PKA/PDMDAAC) semi-interpenetrating polymer networks (semi-IPNs) amphoteric SAR was synthetized by graft polymerization and semi-interpenetrating technology with the present of initiator and crosslinker. The effects of AA, PDMDAAC and crosslinker content on water absorbency of semi-IPNs SAR were studied. The semi-IPNs SAR prepared under optimized synthesis condition gave the best water absorption of 210.57 g/g in distilled water and 22.13 g/g in 0.9 wt% NaCl solution. In addition, the results showed that high water absorbency appeared from pH 4 to 9, and the effect of the salt ions in the swelling capacity was Al3+ > Ca2+ > Mg2+ > K+ > Na+.