Lightweight materials were fabricated using glass abrasive sludge, bottom ash and slag powder in this study. This study tried to draw the correlation between physical properties and internal pore of lightweight material. The content of bottom ash and slag powder was from 10% to 50% and firing temperature from $760{^{circ}C};to;800{^{circ}C}$ in rotary kiln. The lightweight material containing bottom ash or slag powder had a specific gravity of $0.21{sim}0.70$ at particle size $2{sim}4$ mm. Replacement ratio of the admixture increasing with specific gravity increased. Fracture strength of panel made with various lightweight materials was $32{sim}55;kgf/cm^2$ and flexural strength was $11{sim}18;kgf/cm^2$. Fracture strength increased by 72% and flexural strength was 63% compared with reference. Thermal conductivities of panel was $0.07{sim}0.11W/m{cdot}k$. The water absorption ratios of panel with lightweight materials containing bottom ash were $1.8{sim}2.8$% and slag powder were $2.65{sim}2.8$%. Excellent results on resistant of water absorption.