The invention discloses a process formula for synthesizing superabsorbent resin containing covalent type and ion type nitrogen elements by using potato starch or carboxymethyl potato starch, crylic acid, acrylamide and ammonia water as main raw materials. The water absorption of the prepared superabsorbent resin containing different types of nitrogen elements is greatly improved, the superabsorbent resin also contains the nitrogen elements required by plant growth, and like products are not available on the market. The superabsorbent resin containing different types of nitrogen elements can have great application values in the aspects of water retention, desert prevention and control, plant growth, and the like in arid regions.