Using the waste(sand wastr and boiler ash) in fluidized bed inciverator, lightweight aggregate concrete was produced and a recycling plan was prepated. The first, the result of the leaching test shows that the waste fluid sand and boiler ash did not exceed the effluent standard. This indicates that there is no harmful effect for recycling. The second, in the lightweight aggregate test using waste fluid sand and boiler ash, the sample that combined cement, waste fluid sand, and sand showed the highest compressive strength, and the mix proportion was 10: 7: 3. Lightweight aggregate concrete that combined cement, waste fluid sand, boiler ash, and sand had a low compressive strength by and large. The third, the same results were identified in the relation between the content of SiO2 and that of Na2O. As the SiO2 content is lowered, the overall viscosity and plasticity of the concrete also decrease, which is not a good condition to form concrete. As for Na2O, as the content increases, the viscosity of the sample and the viscosity of the cement are remarkably lowered, and the strength of the finished concrete is lowered. Therefore, it was concluded that the higher the content of SiO2 and the lower the content of Na2O, the more suitable it is to mix with cement to produce concrete. Fourth, from the fluidized bed incinerator currently operated by company A in city B, a total of 14,188 tons/year were discharged as of 2016, including 8,355 tons/year of bottom ash (including waste fluid sand) and 5,853 tons/year of boiler ash. The cost for landfill bottom ash and boiler ash discharged is 51,000 won/ton, and the total annual landfill cost is 723,588,000 won/ year. Assuming that the landfill tax to be applied from the year 2018 is about 10,000 won/ton, and if there is no reduction in waste disposal charge, an additional landfill tax of 141,880,000 won/year will be imposed. Consequently, the sum total of the annual landfill cost will be 865,468,000 won/year. Therefore, if the entire amount is used for recycling, the annual savings of about 8.7 billion won can be expected.