The invention discloses a method for preparing nitrogen and potassium contained superabsorbent resin from carboxymethyl potato residues. The method comprises the main process steps of enabling a potassium hydroxide solution and polymerization inhibitor removed acrylic acid to be subjected to neutralization reaction under the cooling of ice-water bath; adding the neutralized solution into a reaction vessel filled with carboxymethyl potato residues, acrylamide, potassium persulfate, sodium hydrogen sulfite, N, N'-methylenebisacrylamide and deionized water; stirring under the protection of nitrogen gas, heating in water bath, stopping stirring at the temperature of 25-45 DEG C, and preserving heat in boiling water bath for 1-2h; then, stopping introducing nitrogen gas, taking out a product, shearing the product into small blocks, drying the small blocks in a drying oven with the temperature of 40-60 DEG C until the weights of the small blocks are constant, and smashing to obtain the nitrogen and potassium contained superabsorbent resin prepared from carboxymethyl potato residues. Compared with the like product, the superabsorbent resin prepared by using the method disclosed by the invention is greatly improved in water absorbing capacity, low in preparation cost and favorable in application prospect on the aspects such as water retention of soil in drought regions, desert control, plant growth and the like.