With expanding economic growth, the consumption and changing period of electronics products have increased rapidly last a couple of decades in Korea. A refrigerator generally contains 10% of polyurethane. Since the amount of used refrigerators collected at recycling facilities of E-wastes has increased since 2007, the generation of polyurethane waste has also increased. Polyurethane recycling technologies have been investigated such as polyol production and sound-absorbing materials, which are not commercialized yet due to high cost of the technology. However many kinds of plastic wastes are being used as solid refuse fuel (SRF) like RDF, so polyurethane in E-waste could be utilized as valuable fuels, since it has higher heating values and contains low sulfur, low chlorine, and less hazardous substances. In this study an attempt to fabricate pellet type of SRF from polyurethane waste was conducted to use them as fuels even though it was not easy to make pellet, because characteristics of polyurethane were high volume and low density. Recently, Korean Association of Electronics Environment (KAEE) is producing pelletized SRF. The basic characteristics of polyurethane such as elemental composition, thermal properties and proximate analysis were carried out to assess whether they could be used as fuels or not. Using a fixed bed test reactor, gasification experiments were also conducted at the temperature of 1,000 ℃ by measuring exhaust gas compositions and gas pollutants.