Ondol is the unique traditional heating system of Korea, which is excellent in thermal comfort. Whereas it has several merits as a wet construction method, its work process is complicated and disadvantageous in protecting noise and has concrete heat storage layer. So it is necessary to develop a new material to cover these demerits. In this research the material that can resolve the problems of construction and noise prevention while keeping heating function of existing wet floor structure has been developed through manufacturing artificial wooden floor panel utilizing waste tires. The developing tendency of existing floor structure companies was studied for experimental contents, and through testing of manufactured materials' degree of strength of bending and pressure the function and similarity of natural wooden material could be confirmed. These floor structure can be shortened of its construction period through simple method which results in saving construction cost and convenience of maintenance, and especially it can be said that as 70~80% of its material is powder of waste tires, it has excellent function against floor impact noise and it utilizes recycling material more than anything. It is likely that through more tests and research, the construction method for linking part between panels which hasn't been dealt with in this research will be improved.