The ultra-lightweight high strength polymer concrete could be used for the drain structures under severe condition. In this study, materials used were unsaturated polyester resin, heavy calcium carbonate, artificial lightweight coarse aggregate and perlite. In the test results, the unit weight of the ultra-lightweight high strength polymer concrete was 946 kg f/$ extrm{m}^3$ and the compressive strength was appeared in 34.5 MPa. The compressive strength, splitting tensile strength, flexural strength, acid resistance and weather resistance were shown in excellently than that of the normal cement concrete. The draining trench had 1m length, 0.24 m width, 0.02 m thickness and 0.07 m height. The developed trench could be effectively used at the draining structures.