This invention relates to the field of resin, particularly to a magnetic, acrylic strongly basic anion exchange microsphere resin and its manufacturing method. Its basic structure is as follow: wherein its matrix contains magnetic grains and A is a group containing quaternary ammonium salts; the manufacturing method is: taking acrylic compounds as the monomer and mixing it with the crosslinking agent and porogenic agent to form an oil phase; evenly mixing the oil phase with magnetic grains and then conducting suspension polymerization; aminating and alkylating the polymerized magnetic grains so as to form the quaternary ammonium salts, namely the magnetic, acrylic strongly basic anion exchange microsphere resin. The exchange capacity of this resin is higher than that of any magnetic strongly basic anion exchange microsphere resin available either on both Chinese and overseas markets or in literature; it is able to take the place of the traditional strongly basic anion exchange resin in separating and removing soluble organics, particularly precursors of disinfection by-products, and various anions such as nitrates and phosphates.