Crosslinked polymer particles that are useful as an adsorbent, or carrier thereof, for treatment of a liquid containing physiological substance and/or cells, etc., such as body fluid, and that is reduced in the activation of complement system and leukocytes; and a process for producing polymer particles being useful as an adsorbent/treating material, or carrier thereof, for treatment of body fluid. In particular, there are provided crosslinked polymer particles comprising as a constituent a polymerization unit containing a vinyl alcohol unit and nitrogen-containing polymerization unit, wherein the content of nitrogen base on the whole weight of grains in the dry state as determined by elementary analysis is in the range of 7.0 to 13.0 weight %, and wherein the surface nitrogen content determined by X-ray photoelectron spectroscopy (XPS) is in the range of 5.0 to 15.0 at %. Further, there are provided crosslinked polymer particles of 50 to 3000 μm volume average particle diameter, of which ≧80 volume % particles have a diameter of 0.8 to 1.2 times the volume average particle diameter, obtained by first forming liquid drops of uniform diameter consisting of a monomer mixture in a dispersion medium and subsequently polymerizing the liquid drops under conditions avoiding cohesion or additional dispersion thereof, optionally further conducting treatment or modification; and is provided a relevant process for producing polymer particles.