This research is for cost analysis on refining and recycling treatment of marine drifting and landing debris from fisheries wastes. The experiments of refining treatment of plastic debris and expanded polystyrene debris were executed in Tsushima Island where huge amount of debris are drifted. Plastic debris was crushed and its volume was diminished to 15%. Expanded polystyrene debris are diminished to 5% by ester solvents. The diminish of debris volume can decrease the transportation cost and enable the material recycle. The total cost of diminishing debris is almost the same as landfill disposal. However, this cost is not acceptable for us. Because we use the crushing equipment of small type, we had to cut down by hands before using refining machine. Cost analysis result shows that more expensive refining machine that refine plastics without pretreatment may reduce the total cost.