In this work $^{14}C;and;^3H$ distribution characteristics of spent resins from nuclear power plants(NPPs), pressurized water reactors(PWRs), was investigated. It was found that the recovery percent of $^{14}C$ by the wet oxidation-acid stripping was $81%{sim}100%$ for the added activity range of $^{14}C,;0.72;Bq{sim}460;Bq$, and it was not affected by the kinds of stripping acids, 3N-HCl, $3;N-HNO_3;and;3;N-H_2SO_4$. And the recovery percent of $^3H$ by distillation using the same apparatus was $81%{sim}101%$ for the added activity range of $^3H,;0.60;Bq{sim}435;Bq$. Among the tested stripping acids, 3;N-HCl, $3;N-HNO_3;and;3;N-H_2SO_4$, only the trapped $^3H$ solution by distillation in $3;N-H_2SO_4$ was compatible with the 3H scintillator, Ultimagold XR. Neither of the $^{14}C;and;^3H$ trapping solutions from the spent ion exchange resin samples by the wet oxidation-3 $N-H_2SO_4$ stripping contained gamma nuclides. However, some gamma nuclides, $^{60}Co,;^{134}Cs,;^{137}Cs;and;^{54}Mn$, were found in the trapped $^3H$ solutions of the spent resins by the wet oxidation-3 N-HCl stripping. It was the same for the $^3H$ trapping solutions of the spent resins by Sample Oxidizer(PACKARD MODEL 307). Meanwhile only two nuclides, $^{134}Cs,;and;^{134}Cs$, were found in the $^{14}C$ trapping solutions of the spent resins by Sample Oxidizer(PACKARD MODEL 307). It was found that most of the $^{14}C$ in the spent resins existed as inorganic carbon form, more than about 70% of the total $^{14}C$ content. Among the analyzed 30 spent ion exchange resin samples, the average concentration of $^{14}C$ and $^3C$ for the high radioactive samples, 8 samples, was $19000;Bq/g{pm}41000;Bq/g,;670;Bq/g{pm}460;Bq/g$ and that for the low radioactive samples, 22 samples, was $4.2;Bq/g{pm}4.3;Bq/g,;6.0;Bq/g{pm}5.3;Bq/g$, respectively. And the average $^{14}C/^3H$ ratio for the high radioactive samples, was higher, 28, than that of low radioactive samples, 0.70. Some linear relationship trend was found between the activity concentrations of $^{14}C;and;^3H$.