The production of polyurethane polymer has been increased because of their unique properties and variety process methods available. The generation of their wastes also increases with products. These byproducts of industrialization seriously threaten the environmental demanding. Therefore, development of the recycling technologies have been required. The main purpose of this study is to develop the recycling technology of waste polyurethane from a footwear scrap. This technique is composed of the following procedure : crushing, devulcanizing, pelletizing, washing and drying. The pellet was characterized with various methods. The recycled polyurethane(RPU) was blended with HIPS(high impact polystyrene) and investigated morphologically and rheologically. The experimental results showed that the addition of 20% HIPS to RPU was limited without mechanical performance of the superial properties of a virgin polyurethane. We believe that these technical information make possible to develop a rational engineering product.