Abstract-In this paper, the use of coir fibres and tyre particles, as fillers reinforced the flexible polyurethane (PU) foams were developed and analyzed. The characteristics of fillers were examined by SEM, XRF and TGA. There are five types of foam composites were produced by one-shot free rising method in closed mould. The results of XRF trace of CH 2 revealed more than 99% in coir is organic compounds whereas 96.9% in tyre are formed by aromatic oil, carbon black and rubber hydrocarbon (RHC). Besides, the results of thermal analysis indicated coir fibres and tyre particles are suitable to use as fillers for PU foams since they have high decomposition temperature, which is 250°C for coir and 350°C for rubber elements in tyre. During foam composites production, the viscosity created causes only 2.5wt% of fillers was added to flexible PU foams in this study. The viscosity damage the foaming ability and foaming rate of composites. However, the results of morphology studied shown foam composites having cellular structure of smaller cell size and thus having higher cell density. This type of structure may provide a better damping for energy absorption according to literatures.Index Terms-Coir fibres, flexible polyurethane foam, recycled tyre, structure.