The objective of this work was to study the adsorption performances for theophylline onto the p-acetaminophen resin(GQ-01 resin) with two kinds of the hydrogen bond site of acetamino group and hydroxyl group. The GQ-01 resin modified with p-acetaminophen was synthesized with chloromethylated polystyrene and p-acetaminophen by Friedel-Crafts reaction. The results showed that the adsorption property of theophylline onto GQ-01 resin was 1.9 times that of XAD-4. Heat was discharged during the adsorption and the adsorption occurred automatically. The adsorption kinetic date of theophylline fitted to the Lagergren first order rate equation. The intrapartical diffusion of theophylline was the main rate-controlling step. The adsorption kinetic date could be described by HSDM model. The saturated adsorption quantity of theophylline was up to 102.13mg·mL-1 according to the dynamic adsorption and desorption experiments at 298 K. The resin could be regenerated by 80% ethanol and 1 mol/L HCl.