A method of preparing a superabsorbent polymer includes preparing a base resin in which an acrylic acid-based monomer having acidic groups which are at least partially neutralized and an internal crosslinking agent are crosslinked; and heating the base resin in the presence of a surface crosslinking agent to carry out surface modification of the base resin, wherein the internal crosslinking agent includes a first epoxy crosslinking agent having an epoxy equivalent weight of 100 g/eq or more to less than 130 g/eq, and a second epoxy crosslinking agent having an epoxy equivalent weight of 130 g/eq or more. A superabsorbent polymer having improved rewetting property liquid permeability is also provided.