A process for preparing highly concentrated aqueous solutions of low viscosity of melamine/aldehyde resins, characterized by reacting to a precondensate in a first step melamine and an aldehyde in an alkaline medium and in the presence of water together with at least one compound (I), selected from the group, consisting of an alkali sulfite, an alkaline earth sulfite, an amino sulfonic acid, an amino carboxylic acid, a hydroxycarboxylic acid, a hydroxycarboxylic acid lactone, and a polyhydroxy carboxylic acid lactone reacting then the thus obtained mixture in a second step with at least one compound (II), selected from the group, consisting of an amino carboxylic acid, a carboxylic acid, a hydroxy carboxylic acid, a hydroxy carboxylic acid lactone, including sulfamic acid, an amino sulfonic acid, a polyhydroxy carboxylic acid and a polyhydroxy carboxylic acid lactone, and then making alkaline the obtained resin solution by adding at least one basic compound (III).