The waste FRP occured in the fabrication of SMC(sheet molding compound) bathtubs and the wste polyurethane foam occured in electronic manufacture and waste insulator were applied as a soundproof and light weght, pannel in the waste FRP unsaturated polyester matrix resin composites to recycle, The effect of filler contents on the mechanical properties and interfacial phenomena of the filler and matrix on the composites was evaluated. The tensile strength of composites reached its maximum value of 82.34MPa when the filler content was 70wt%, and the more content of reinforcement is increased, the more tensile modulus was decreased. The flexural strength and modulus of composites, reinforced 70wt% with filler content, were dominant compared to the other samples to 72.5MPa, 958. 4MPa respectively. When composite of reinforced 70wt% with filler content, it was confirmed that pull out phenomena and cracks did not occur in the interface of reinforcement and matrix reisn through the SEM observation. Also, waste FRP and urethane foam were dispersed well into matrix resin as filler.