The use of rigid Polyurethane (PUr) foam with sound and thermal insulation capabilities is an effective solution to save energy in buildings and constructions. However, after the production and use of this kind of foam, a large amount of waste will be generated, which is difficult to decompose and has a negative impact on the environment and even human health if not properly treated. In this study, we have proposed a solution to use PUr foam waste as raw materials for the recycling process. The product of the recycling process will be the partial substitute for traditional polyol in the production of recycled rigid PUr foam. The sheet product based on recycling rigid PUr foam has similar characteristics to corresponding commercial products in terms of structural morphology (closed-cell), durability under conditions of use at 100 ℃ (shown by insignificant mass loss at this temperature), density (<40 kg/m3), compatibility… In fact, the recycling foam is even better than commercial products in some properties as follows: Compressive strength (0.24 MPa compared to 0.11 MPa), sound insulation capacity (sound transmission class STC 48) and thermal insulation capacity (thermal conductivity coefficient 0.02339 W/m.K compared to 0.02398 W/m.K.