PURPOSE: To provide a polyvinyl resin compd. with good moldability by the use of wastes causing environmental pollution, by mixing crashed urethane bumpers with a raw material comprising PVC, a plasticizer, and a stabilizer.

CONSTITUTION: Rejects from urethane bumpers and scraps from bung holes of urethane resin liquids are ground to a fineness of 20mesh or above. The ground product is added to a raw material comprising PVC, a plasticzer, a stabilizer and, as required, a pigment and a foaming agnet, in a ratio of at most 30wt% of the total compsn. The mixt. is well mixed under stirring by, e.g., a blender, and then kneaded sufficiently by a mixer 12. Then flow properties of the mixt. is improved by a warming roll. The resulting material is then subjected to calender rolling at a temp. of about 150W160°C to control the curing rate and thickness and reduce shrindability by eliminating the internal strain, followed by molding and cooling to produce a sheet of a given thickness. PVC resin compds. with good moldability may be obtd. by the use of wastes having an unpleasant smell usually when incinerated.