Abstract: A non-cellular polyurethane composite material comprising desiccated rubber particles embedded in a non-cellular matrix of polyurethane. Rubber particles derived from tires and other sources are combined with a desiccant to remove moisture present in the particles. The resulting desiccated rubber particles and desiccant are mixed with a polyol and isocyanate to form a precursor blend which is cured to produce a non-cellular polyurethane composite. The resulting rubber-polyurethane composite may be used for tires, shoe and boot soles, surface coatings, and other applications requiring a material which is structurally strong and wear resistant. The desiccated rubber particles may be premixed with the polyol and/or added simultaneously with the polyol and isocyanate during composite molding.