PURPOSE: To provide a method for producing regenerated PVC and foam having purity higher than that of conventional known ones to regenerate a composite urethane foam and a PVC plastic part.

CONSTITUTION: An excessive trim block 18 is introduced into a reutilization apparatus 20 to be sent to a power type pulverizer or grinder 23 from a storage hopper 21 through a conveyor 22. The pulverizer 23 pulverizes the trim block to form granules of a foam and PVC chips in a separated state and these granules are passed through an inside sieve 27 having apertures with a diameter of 3/8 in. (about 9.5 mm). A surge bin 26 receives a composite mixture of granules to collect the same. The composite mixture is drawn out of the lower section of the surge bin 26 by the evacuation action due to a blower 32.