After industrial revolution, fossil fuel is actively consumed by human, and that is consistently consumed until now. As a consequence, the people of the world will not be able to use fossil fuel for long, as the reserve is less than 100 years. So, in whole world, importance of renewable energy is increasing and research about renewable energy is being carried out to solve this problem. Specially on waste to energy, as it is one of the greatest source of renewable energy. And also, because of high waste heat recovery rate and high energy density of waste in Korea. Various types of waste to energy technology exists, including refining of waste oil, plastic pyrolysis, recovery of waste heat and SRF (Solid Refuse Fuel). Advantages of waste to energy are commercialization in a short period and environmentally treatment of waste alongside energy recovery. In this study, we conducted assessment of SRF by thermal characteristics analysis. SRF is made by various source including MSW (Municipal Solid Waste), plastic, wood and so on. Shape categories of SRF are fluff type products and extruded products. SRF is also used for auxiliary fuel of fossil fuel like cement kiln plant. We conducted assessment of fluff type SRF made by MSW in this study. Manufacture stages of fluff type SRF are composed to screening and drying stages. Thermal characteristics analysis include elementary analysis, TG (Thermogravimetry) analysis, HHV (Higher Heating Value) analysis and proximate analysis and these analysis are conducted by instrumental analysis. For comparing SRF with other samples, 3 types of samples are selected (SRF, biomass, coal). Representative of fossil fuel is bituminous coal and representative of biomass is EFB (Empty Fruit Bunch). With these are compared, we can get possibility of fluff type SRF by thermal characteristics analysis.