In this research is to make the sheet made of jute reinforced polyurethane which has the properties of non toxic with high tensile strength, stiffness and bending strength Ramesh et al. and Naga Prasad Naidu et al. [1], [6] it will make the good replacement over the normal concrete asbestos. In previous research the normal concrete asbestos affects the humans with the diseases of lung cancer and mesothelioma. The mesothelioma is a cancer occurs and effects on the linings of lungs and abdomen Krug et al. [3]. The worst thing is that peoples are not aware about it. And also cannot simply ignore concrete asbestos because it has the advantage of very good thermal insulation Sanjeevamurthy [5] and cheaper cost to reduce the usage of asbestos with our project of replacing by jute reinforced polyurethane roofing.