Study has been made for producing anionic surfactant using waste fleshing scraps from the leather making process through refining, esterification, sulfonation and blending processes. As a most optimum lard oil refining method, refining was carried out for 4 hours under temperature of $120^{circ}C$ and approximately 200 mbar vacuum, which gave a recovery of more than 80% lard oil. Refined lard oil obtained thus was undergone methlyl-esterification, then sulfonated to make a degreasing agent. By methyl-esterification using lard oil, more than 85% of fatty acid and $12{sim}13%$ of glycerine were extracted from the oil. Sulfonation of the extracted fatty acid ester lard oil has shown most optimum at $15{sim}20%$ chlorosulfonic acid content, and the content of bonding sulfate at this time was higher than 3.5%. Finally the followed anionic surfactant having degreasing force of 80% and higher could be made by blending process.