TECHNOLOGY FOCUS - POLYMERS - Preferred Resin: The water absorbing resin is non-ionic water absorbing resin and/or anionic water absorbing resin. The resin has 0.07-7 mmol of chloride ion per 1 g of dry weight of the resin. Preferred Regulator: The regulator is sealed in a water decomposable and/or water-soluble bag. EXAMPLE - Acrylic acid (in g) (230), 48% sodium hydroxide aqueous solution (133), pentaerythritol triaryl ether (1.0) and water (636) were mixed and cooled to 10 degreesC. The solution was supplied into heat insulation polymerization tank and dissolved oxygen concentration was made to 0.1 ppm. 35% hydrogen peroxide solution (0.023), L-ascorbic acid (0.00575) and potassium per sulfate (0.23) were added and polymerized for 30 minutes. When temperature reached to 72 degreesC after 2 hours, the reaction solution was ripened for 5 hours and polymerization was completed. The polymer had hydrated gel form. The polymer was stirred for 2 hours and shredded. Calcium chloride aqueous solution (35.5) was added and stirred for 2 hours. The reaction solution was heat dried at 110 degreesC and ground, and water absorbing resin (A1) was obtained. The resin had calcium ion absorption amount of 85.4 mg/g, chloride ion content of 1.6 mmol/g, water absorption magnification of 309 g/g, gel strength of 30000 dyne/cm2 and water keeping amount/water absorption amount ratio of 0.8. Saw dust powder (30) and Bacillus were mixed with rice bran, oil dregs and fish dregs. The mixture was supplied into a fermentation tank. The water absorbing resin (A) (100) was added to the tank and mixed. 1 kg of organic refuse was added to the tank and mixed for 10 days. The mixture was allowed to ripen of 20 days. Water absorbing resin powder absorbed the excess moisture content contained in the refuse. Temperature of the system raised due to heat generated during fermentation. Production of unpleasant odor and dew formation were not observed inside the processing system. The processed refuse in the shape of dried soil was packed in a thick plastic bag having pin holes for air permeation and used as manure. The manure promoted growth of cucumber, Japanese radish and rice.