To provide a method for crushing a thermosetting resin capable of obtaining a recyclable powder from a thermosetting resin which is scraps.

Impalpable powder with mean particle diameter of 200 μm or less is obtained by performing a first step of cutting a thermosetting resin-foam material 17 into blocks with a crusher 11 to subdivide them, a second step of crushing the obtained foam blocks into grift with rough crushers 12A, 12B, and a third step of crushing the obtained foam grift into fine powder with a fine crusher. A classifying process of the crushed foam may be provided in at least one process out of the first to the third processes or thereafter. In addition, an antistatic assistant may be added in a process accompanying crushing.