The Large amounts of non-biodegradable plastic wastes are discarded, which have led to environmental problems. The use of biodegradable materials can help to solve these problems, because they can degrade in the environment by humidity and the action micro-organisms. Disposal of waste paper also has brought great pressure to environment. Waste paper is produced in huge amounts every year and is actively recycled, but it is still incinerated or discarded into the environment. Waste paper can utilizing as material in preparing biodegradable waste paper foam is not only helpful in solving the environmental problems but also in enhancing was materials into valuable product. Polyhydric alcohol liquefaction, as a technique for the use of recycled waste paper to prepared biodegradable polyurethane foam from recycled waste paper. The liquefied waste paper was directly used to prepare polyurethane foam