The invention discloses a composite water absorbing material for sanitation. The composite water absorbing material comprises a wrinkled surface layer and a wrinkled bottom layer, wherein the surfacelayer and the bottom layer are laminated together after being hydrated, and a water-absorbent resin particle layer is uniformly arranged between the surface layer and the bottom layer; the surface layer is a coiling block-shaped imported coniferous wood pulp fiber base material; and the bottom layer is the coiling block-shaped imported coniferous wood pulp fiber base material. The preparation method has the beneficial effects that the product is relatively light and thin, and the thickness of the product with the same weight is relatively small and is only about 80g/m<2>, and the thickness ofa traditional product is about 100g/m<2>-150g/m<2>, the flexibility is guaranteed, and meanwhile, the comfort level is relatively high; (2) internally added resin particles are relatively uniform andfirm, the phenomena of continuous agglomeration and non-uniform thickness are avoided in the use process, and the water absorption is relatively uniform; and (3) by utilizing a wet-process composite forming manner, the water-absorbent base materials of the surface layer and the bottom layer do not need to be sprayed with any glue and chemical adhesive, and the material is relatively sanitary, environment-friendly, relatively high in water absorbent speed, relatively high in water absorbent rate and relatively good in water-retaining property and moisture retention property.