The present invention provides a transparent acrylonitrile-butadiene-styrene (ABS) resin and a transparent ABS resin composition. Specifically, according to the present invention, a transparent ABS resin and a transparent ABS resin composition, which have excellent transparency and impact resistance, can be provided by minimizing the degree of impregnation of a styrene monomer into a polybutadiene rubber latex while allowing the styrene monomer to constitute a graft shell to thereby effectively form the graft shell. Particularly, according to the present invention, a transparent ABS resin composition having high transparency and impact resistance can be provided, despite applying a reducing agent and Fe ions, which adversely affected the transparency of ABS resin in the prior art, to ABS resin.