Waste of corn is one of the sources of biomass from food processing with a corn based and not much utilized. At this point has developed a polymer superabsorbent of waste of corn can be used as soil conditioners with function as sinks and storage of groundwater, and may improve the physical properties of the soil to improve productivity in the agricultural sector.  
The purpose of this research is to create a superabsorbent polymer (SAP) from waste of corn by calculating the rate of corn in manufacture of cellulose SAP and know the functional group from SAP using FT-IR spectrophotometry, and characteristics of the SAP by calculating the affectiveness of a transplants fraction (grafting). SAP manufacturing is done using electron beam radiation with a dose of 50 kGy. Results of the study on the creation of the SAP obtained from cellulose sample 1 levels of corn amounted to 64% and in sample 2 of 57%. Then SAP that had been irradiated by MBE can add functional groups, functional groups arising on the number 2929.28 cm-1 and 2360.66 cm-1 is C-H. Interpretation of the results obtained were in accordance with hydrophilic cluster which is the main bond on SAP. The value of the fraction of grafting obtained by 40%, 45% and 75%. By this it can be concluded that the corn could be made of the basic ingredients of making SAP. 
Key words: corn, superabsorben polymer, cellulose, electron beam machine