Disclosed are porous resin particles which contain a polymer of a monomer mixture of a mono(meth)acrylate-based monomer and a polyfunctional vinyl-based monomer. The mono(meth)acrylate-based monomer contains an ethylenic unsaturated group only in a (meth)acrylic acid residue, a hydroxyl group in an alcohol residue, and at least one of an ether group and an ester group in an alcohol residue. The polyfunctional vinyl-based monomer contains two or more ethylenic unsaturated groups. The porous resin particles have a water absorption value of from more than 400 ml to 700 ml per 100 g of the particles and an oil absorption value of from more than 400 ml to 700 ml per 100 g of the particles.