The reservoir permeability enhancement technology carrying low-temperature fracturing effect has become a hot research topic. In order to maximize the fracturing effect of ice-water phase transition during low-temperature fracturing, this paper innovatively proposes using degradable polymer water absorbent resin as the water carrier and utilizing the extremely low temperature characteristics of liquid nitrogen (LN2) to achieve frost heave fracturing of the target reservoir. in this work, coal and sandstone were token as research objects and conducts frost-heave fracturing experiments based on polymer water absorbent resin. The results showed that compared with the hydraulic fracturing samples, the main cracks of the coal and sandstone samples after frost-heave fracturing had active turning characteristics, with a net increase of 94.4% and 128.2% in the length of the end cracks, respectively. In addition, the maximum increase in the roughness index of the fracture surface was 88.7% and 62.7%, respectively. The overall fracture area of the matrix increased significantly, and the fracture degree of the samples increased significantly, especially for coal. This law is expected to provide new ideas for enhancing the permeability of oil and gas reservoirs.