Abstract: A recycled latex foam material is prepared by mixing polyurethane with recycled waste latex grains to cause a polymerization reaction and then feeding the polymerized recycled waste latex foam grains and polyurethane mixture into a mold for molding into a finished product. The method of the invention is environmentally friendly and practical for making latex foam pads of different hardnesses and densities for different application purposes by using different grain sizes of recycled waste latex grains with polyurethane. The finished product has comfort wearing, breathing, anti-slip, anti-bacterial and cost-saving characteristics.