The authors have been studying how to make effective use of fly ash by-products from coal-fired power plants since 2004, and developed J-ash, an artificial ground material, based on the crushed solid soil by the Okinawa Electric Power Company, Incorporated. This paper describes the relationship between the unconfined compressive strength which made coal ash solidify by cement and soil mechanical properties of J-ash. As a result, it was indicated that J-ash is artificial ground materials with the performance beyond sandy soils. Examples of use of J-ash as a materials for earthquake restoration are also reported.