This study aims at contributing to life Cycle Assessment Analysis of resource recycling building and shows how to calculate environmental load units from manufacturing of recycled building materials. The results are as follows. 1) The environmental loads of 31 recycled building materials became clear by a reference investigation and a questionnaire performed to the makers. 2) We presented the method of incorporating the environmental loads which were calculated by accumulation method into Life Cycle Assessment Analysis with environmental load units by Input-Output table. And we made the environmental load units of recycled building materials at the time of building materials manufacture.