The preparation of porous lightweight materials as well as the measurement of physical properties has been performed by using SSA(sewage sludge ash) as the raw material. For this aim, two types of lightweight filler, that is, perlite and silica sphere were employed respectively and bentonite was also used as an inorganic binder. The properties of lightweight specimen calcined at 1,000 were measured in terms of density, compressive strength, thermal conductivity and sound absorption to examine the effect of material composition as well as the preparation condition on the properties of lightweight material. As a result, the density of specimen prepared with perlite was ranged from 1.23 to $1.37g/cm^3$ and the compressive strength was ranged from 242.3 to $370.5kg/cm^2$. In case of specimen prepared with silica sphere, it was found that the compressive strength was less than $100kg/cm^2$ even though density was lower than that of specimen with perlite. As far as the thermal conductivity of specimen was concerned, it was ranged from 0.3 to $0.5W/m^{circ}K$ depending on material composition so that the insulation effect was superior to conventional concrete.