Taiwan generates 4,800 tons of cow dung daily, necessitating the development of a novel circular utilization process to increase the recycling value of cow dung. The black soldier fly larvae (BSFL) treatment can digest the cow dung, and the frass (larvae drops) is the residue fibers in cow dung The study aims to assess the feasibility of utilizing the frass in pulp and papermaking by analyzing frass chemical composition, appearance, fiber morphology, and estimating its suitability for soda pulping, with the goal of developing value-added circular utilization process for frass. The chemical composition of the frass shows the high content of holocellulose, α-cellulose and the lower content of ash, which indicates the potential of pulping application. The fiber structure and mesoporous pores of the crude fibers in frass are beneficial for the pulping reaction. The fiber morphology of the frass is similar to non-wood fibers (pulping raw materials), which indicates the feasibility of fiber application. After the soda pulping experiment, pulping the frass with 7% NaOH for 75 minutes results in efficient fiber disintegration with a lesser degradation, which is the highest accepts ratio in the study. The NaOH cause the better disintegration of fibers and the better formation structure of the handsheet. The frass pulp blended with TOCC can enhance the ring crush index and bulk of handsheet. In the meantime, the mixed pulp (frass-TOCC) can achieve the ring crush index and bulk standards required for cardboard, without the chemical additives. To sum up, the fiber-like frass from BSFL treatment of cattle dung can be utilized in pulp and papermaking to enhance circular utilization value.