Absorbents of the present invention can be obtained by reacting the vicinity of the surface of (A) polysaccharide particles with a (B) crosslinking agent having at least two functional groups which can react with the polysaccharides such as polyglycidyl ether compounds, polyhydric alcohol compounds or polyamine compounds by means of treating the (A) polysaccharide particles with the (B) crosslinking agent and an aqueous solution of a (C) water soluble compound while heated. The obtained absorbents exhibit excellent absorbing ability even to a high concentrated salt solution and also are well biodegradable.