This article describes a new approach for the recycling of microporous polyurethane elastomers by Tris(1-methyl-2-chloroethyl) phosphate-induced degradation. The phosphorus-containing degradation products formed are transformed into reactive intermediates by reaction with propylene oxide and are used for the preparation of rigid polyurethane foams. These new phosphorus-containing materials have higher density and better mechanical properties compared to the standard rigid polyurethane foams. (c) 2007 Wiley Periodicals, Inc.