In the sustainable society, the recycling of resources should achieve the preservation of regional and global environment and should be coordinated with regional agricultural and industrial activities. Especially for waste biomass resources, it will be supplied or discharged by multiple industries as agriculture, forestry, fisheries, manufacturing, commerce and living, and will be demanded by multiple purposes as foods, supplements, feeds, fertilizers, industrial materials and fuels. Therefore, waste biomass flows connecting these supplies to demands will be extremely complex. In order to judge the effectiveness of introducing technologies for recycling, a comprehensive framework, which can estimate impacts of technologies on regional material cycles and regional and global environment, is need. For this purpose, we are developing a physical input-output table (PIOT) for describes complex material flows of waste biomass, water and their constituents (e.g. carbon, nitrogen and phosphorus) in a region by integration of quantity data. This PIOT sets not only industries but also activities on recycling, waste disposal and wastewater handling in detail as sectors. Import and export between regions, and emissions to environment are also set in the table. Applying content rates of carbon, nitrogen and phosphorus to mass flows of each item, elemental flows of those are accounted for estimating emission to water (as organic pollutant and nutrients) and atmosphere (as greenhouse gas) from the whole system. The energy consumed by activity in each sector is also accounted for estimating greenhouse gas emission. Another originality of this PIOT is that physical data obtained from relevant statistics will be directly integrated to values in the table. As a case study, we are surveying the waste biomass flow at the Kochi prefecture, Japan. Administrative information on industrial waste was acquired from the Kochi Prefecture and the Kochi City with their cooperation. For municipal waste, annual survey on municipal solid waste business by the ministry of the environment was used. For by-product, generation amount, sort, composition and usage of biomass waste were surveyed by hearing, sampling and questionnaire at recyclers of biomass waste. Amounts of generation, recycling and disposal of each biomass waste item, disposal method and municipality were built up from these reports and survey. Using above information, flows of each lot (the annual generation an item of waste from a source) of biomass waste from generation via treatment to disposal or reuse were compiled in the database and set into the PIOT. The current biomass PIOT for Kochi Prefecture is shown in Figure. This table shows weight of materials as wet basis. The 1.43 × 108 tons/year of total demand and the 1.34 × 108 tons/year of total supply were accounted at this time. The difference between demand and supply would mainly be resulted from unrecorded flows in our database, especially on supply of water from the waterworks and the natural water, and the biomass production. We will survey constituents of carbon and nutrients in materials and expand our PIOT to depict the substance flows of elements, in order to estimate quality and quantities of emissions.