Generally, antiseptic synthetic woods are used in septic environment because of their durability and relatively fine view. However, they have problems such as a failure of connection between the members under the septic conditions. In this study we investigate a fiber reinforced polyurethane foothold to be used in the wet environment to replace the synthetic wood. The fiber reinforced polyurethane foothold is consist of 2 different layer of materials. First layer is a glass fiber reinforced polymeric plastics (GFRP) which is located at outer surface of the foothold. This GFRP outer layers carry most parts of load. Second layer is a polyurethane layer which transfers the load to each outer layer. Flexural tests for this foothold are conducted. From the flexural tests it is confirmed that the structural performance of foothold test specimen with different number of GFRP layers and density of the polyurethane.