Resource recovery and recycling of materials and products, including polyurethanes is viewed as a necessity in today's society. Most urethane polymers are made from a polyol and a diisocyanate. these and be chemicals such as water, diamines or diols that react with isocyanate groups and add to the polymer backbone. The problems of recycling polyurethane wastes has major technological, economic and ecological significance because polyurethane itself is relatively expensive and its disposal whether by burning is also costly. In general, the recycling methods for polyurethane could be classified as mechanical, chemical and feedstock. In the chemical recycling method, there are hydrolysis, glycolysis, pyrolysis and aminolysis. This study, the work was carried out glycolysis using sonication ant catalyzed reaction. Different kinds of recycled polyols were produced by current method(glycolysis), catalyzed reaction and sonication as decomposers and the chemical properties were analyzed. The reaction results in the formation of polyester urethane diols, the OH value which is determined by the quantity of diol used for the glycolysis conditions. The glycolysis rates by sonication for the various glycols, increased as fallows: PPG <PEG < DEG < EG. The recycled polyol of sonication reaction had much higher OH value, much lower decomposition temperature and time than the recycled polyol of current method in which same glycols and catalyst were used.