A great deal of energy is necessary with emission of lots of wastewater in dyeing and finishing process, but heat recovery from wastewater is not introduced since is technology is not developed yet. In order to obtain the method utilizing hot water produced by heat source, that is, dyeing wastewater it was investigated the characteristics of dyeing and finishing process and energy basic unit. Energy basic unit of polyester/cotton (T/C), polyester/rayon (T/R) and polyester dyeing process are higher than that of the other process. The average quantity of wastewater for each dyeing company is 20,470 ton/month, the average temperature of wastewater is about 41$^{circ}C$. Because the SS solution of wastewater in polyester dyeing process is lower than that of the other process, the effect of corrosion in heat recovery system is low. Since the energy price for 1000 kcal produced by vapor compression heat pump is presumed to be 22.50 won, it is found to be very economic heat recovery system, and its payback is 2.09 years for the factory with LNG boiler.