Resource recovery and recycling of materials and products including polyurethanes are viewed as a necessity in today s society. The problems of recycling polyurethane wastes has major technological, economic and ecological significance because polyurethane itself is relatively expensive and its disposal by burning is also costly. In general, the recycling methods for polyurethane could be classified as mechanical, chemical and physical. In the chemical recycling method, there ate hydrolysis, glycolysis, pyrolysis and aminolysis. This study was carried out glycolysis using new method such as sonication and catalyzed reaction. There are kinds of recycled polyols were produced by current method(glycolysis) but, this study were with catalyzed reaction and sonication as decomposers and the chemical properties were analyzed. The reaction results in the formation of polyester urethane diols and then the OH value which is determined by the quantity of diol used for the glycolysis conditions. The glycolysis rates by sonication and catalyzed reaction for the various glycols, increased as: PPG
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