A process for preparing ground resin particles is provided by modifying a jet mill with opposed fluidized bed. By using a jet mill having a plurality of jet nozzles disposed at predetermined positions in a barrel of a grinding chamber toward the injection point of the grinding chamber and a bottom wall having a flat surface in part or in whole, parallel to the jet nozzles, or having a conical projection immediately below the injection point, resin particles to be ground are jetted with or without water, thereby being ground to obtain ground resin particles of an intended particle size.