离子交换树脂的基体(matrix)，制造原料主要有苯乙烯和丙烯酸(酯)两大类，它们分别与交联剂二乙烯苯产生聚合反应，形成具有长分子主链及交联横链的网络骨架结构的聚合物。苯乙烯系树脂是先使用的，丙烯酸系树脂则用得较后。
The matrix of ion exchange resin is mainly made of styrene and acrylic acid (ester). They react with divinylbenzene, the crosslinking agent, respectively, to form a polymer with long molecular backbone and cross-linked cross-chain. Styrene resin is used first, acrylic resin is used later.
这两类树脂的吸附性能都很好，但有不同特点。丙烯酸系树脂能交换吸附大多数离子型色素，脱色容量大，而且吸附物较易洗脱，便于再生，在糖厂中可用作主要的脱色树脂。苯乙烯系树脂擅长吸附芳香族物质，善于吸附糖汁中的多酚类色素(包括带负电的或不带电的)；但在再生时较难洗脱。因此，糖液先用丙烯酸树脂进行粗脱色，再用苯乙烯树脂进行精脱色，可充分发挥两者的长处。
The adsorptive properties of these two resins are very good, but they have different characteristics. Acrylic resin can exchange and adsorb most of the ionic pigments. It has a large decolorization capacity and is easy to elute and regenerate. It can be used as the main decolorizing resin in sugar mills. Styrene resin is good at adsorbing aromatic substances and polyphenol pigments (including negatively charged or non-charged) in sugar juice, but it is difficult to elute during regeneration. Therefore, the advantages of acrylic resin and styrene resin can be brought into full play by using acrylic resin to decolorize sugar liquor roughly and then styrene resin to decolorize sugar liquor finely.