Waste electrical and electronic equipment (WEEE) has been received much attention recently due to rapid changes in materials and shorter replacement of consumer products. Most of WEEEs are collected and recycled at the designated recycling centers in Korea, and final residues after recycling, sorting and shredding them to separate valuable and recyclable parts in series are left as forms of shredded plastic mixtures, which would be a problem to be resolved. By further plastics separation the polyurethane foams are mostly remained and becomes waste to be treated by appropriate methods. Gasification to produce syngas and incineration to recover energy for such polyurethane foam waste could be utilized instead landfill presently treated. In this study the experiment was conducted to evaluate such performance characteristics of thermal processes. Pelletized solid refuse fuel (SRF) was fabricated to feed into the test furnace even though it was light with low density. Thermogravimetric analysis, proximate analysis and higher heating value were made. During gasification and incineration, gas composition with gaseous pollutants were measured. Due to nitrogen content in polyurethane, nitrogen containing gaseous substances such as NH3 and HCN were observed with varying equivalent air ratios (ERs). The assessment of polyurethane waste foam to energy using incineration and gasification was made with finding out the optimal condition of air injection to emit less pollutants in both operations. Produced syngas could be utilized as energy fuels by lowering pollutants emission.