This document summarizes research on producing flexible rubber tiles using recycled tire rubber and polyurethane resin. Various mixtures of rubber particles of different sizes and resin percentages were tested. Mechanical properties such as tensile strength, compression strength, and hardness were evaluated. The results showed that using a mixture of rubber sizes improved texture over single sizes. Higher resin percentages and larger rubber particles increased tensile strength. Composites showed potential for applications such as flooring and barriers. The research aims to effectively reuse waste rubber tires.