Utilization and recycling of used vehicle tires must be considered as very important way to unload the environment from non-degradable waste [1]. Production of composite materials [2] is one of most perspective ways for the reuse of scrap tires. The produced composite materials can be used in a wide range of applications, for example, in the production industry as an absorbent of mechanical vibrations, in the road industry as protective barriers, in the building industry as sound insulating [3]. In our previous investigations optimization of composition, functional properties and technology of the composite material’s production from mechanically grinded scrap tires and polyurethane type binder were realized [4-6]. The special objective of this work is to investigate correlation between selected mechanical properties of the composite material and rubber particles size.