With recent development of the petrochemical industry, plastic products have made our society more convenient. However, the disposal of these convenience products has become a serious threat to the environment. Therefore, research on recycling plastic wastes is necessary now more than ever. This paper is a basic study of recycling technology for ABS (acryionitile-butadienestyrene) resin. We tried to show the changes in its mechanical, thermal, rheological, and optical properties during the recycling process.