This is to find out that cement mortar mixed with waste tie particle can be applied for recycling it and enhanced to have shock absorption capacity. Therefore, architectural material specification and its related references for the disposal of it are based on for the study. Test has been performed with procedure, based on the Korea Standard insulation mortar and Compressive Strength Test has been done at K remicon factory approved by Korea Government in Korea, in order to decrease any possible error in mixing procedure. Test molds far insulation capacity and cohesive strength have been delivered to the expert agency for having more exact results. The result from the above test shows that waste tyre mixed with cement mortar has almost equal to the common concrete. This means that the recycling of the waste t)re will be demanded more and more in case of having continued development for this recycling area. And also waste t)to-using construction material can be more applied for construction area than existing material. Thus, this recycling method can be very usefully applied for solving environmental problem and for establishing economic aspect.