Recently, in our country has been heightened awareness of the performance of non-combustible construction materials and eco-friendly. In addition, bottom ash can be used as a high-value, but it is a situation that is buried. Therefore, the basic experimental study results on the development possibility of eco-friendly nonflammable floor finishing materials using the bottom ash, which is an industrial byproduct, are as follows: (1) As a test result of the compressive strength of mortar conducted to review the use possibility of bottom ash as a floor finishing material, the standard mix that did not use bottom ash showed 31.3 MPa, a 25% replacement mix showed 33.7 MPa and a 50% replacement mix showed 33.6 MPa. Consequently, higher results of the compressive strength of mortar were demonstrated up to the 50% replacement mix, compared to the standard mix. (2) As a flow test result by addition of superplasticizer, the flow was 215 mm in the 0.2% added mix, and 253 mm in the 0.4% added mix. However, material separation was confirmed in the case of the 0.4% added mix. Therefore, the addition meeting 190 mm set forth in the KS F 4041 was 0.2%. (3) As a result of bond strength test to review bond strength with concrete structure, it was 1.26 MPa in case polymer powdercontent was 2%, except for 1.02 MPa of basic mix, and it was 1.75 MPa in the case of 4%, and all these met1.2 MPa and more of bond strength set forth in the KS. (4) As a result of a wear resistance experiment conducted to review the use possibility as a floor finishing material for parking lot, the mix meeting 0.15 mg/mm2 or less of wear resistance set forth in the KS F 4041 was the case of 4% of polymer powder addition, which showed 0.13 mg/mm2.