Recently, the develpment of waterproof techniques has been required in morden building field. It is undoubt that one of the best materials for waterproof is polyurethane. Polyurethanes have advantages such as good adhesive ability, durability, weatherproof. However, they have disadvantages like high cost, delicate varnish layer, swelling problem. In this study, we found that the polyurethane with rubber particle of waste tire can solve those problems. We concluded that 10% of rubber particles containing polyurethane was recommened as the waterproof materials.