Abstract: The present invention relates to a foam sheet for shoes containing recycled PU scrap powder manufactured by the method of manufacturing the foam sheet, including eco-friend Polyurethane (PU) foam composition prepared by water foam, is provided by first mixing recycled PU scrap powder with polyol and then reacting with the secondary addition of recycled PU scrap powder by controlling the process conditions and processing speed through a side-feeder, it is possible to prevent the viscosity of the raw material from rising, so that even if a larger amount (less than 60 wt %) of recycled material is used than before, the quality of the product is equivalent to that of conventional shoe insoles or shoe uppers.