A novel process for preparing particles of polymer gel prepared by polymerizing an aqueous solution of water-soluble vinyl monomers which comprises breaking the polymer gel into particles with a breaker device wherein the gel is cut into strips by a pair of rollers having a plurality of annular projections or grooves on their surfaces, the rollers rotating in an opposite direction to each other to engage each other and cut off the gel fed between the rollers, and the strips are then cut into particles by a combination of a fixed cutting blade and a rotating cutting blade. The obtained gel particles are further pulverized into fine round or particles spherical in a vertical type cutter comprising at least one vertically fixed cutting blade and a rotary cutting blade arranged rotatably and vertically, a clearance being provided between an edge of the rotary cutting blade and an edge of the fixed blade.