Disclosed is a resin having excellent impact resistance and color, and a method of preparing the same, and more specifically, a resin having the excellent impact resistance and color, and a method of preparing the same, in which the resin includes (a) an occlusion seed consisting of i) a base seed including 99.95 to 99 wt % of alkyl methacrylate and 0.05 to 1 wt % of crosslinker, and ii) a copolymer of aromatic vinyl compound and alkyl acrylate occluding the base seed; (b) a polymer core surrounding the occlusion seed; and (c) a polymer shell surrounding the core, and according to the present invention, it is effective in providing a resin having superior impact strength, transparency, and color, in which the resin can be used as an excellent impact modifier when applying on a polymethylmethacrylate resin, and a method of preparing the same.