Microwave assisted glycolysis of polyurethane ( PU) flexible foam wastes at atmospheric pressure in "split- phase" condition is reported. Glycerin, sodium and potassium hydroxides were used as glycolysing agent and catalysts, respectively. Decomposition and dissolution of the foam was studied in different reaction condition. Results showed successful polyol recovering in short reaction time in comparison with conventional heating method. Finally, the recycled polyol was identified by FT-IR, (HNMR)-H-1 and (CNMR)-C-13 spectroscopy methods, being compared with virgin one.