目前台灣地區的都市垃圾處理已經趨向於利用焚化處理的方式進行減量。而其焚化過後所產生的底渣，常利用於道路基層以及瀝青混凝土等再利用之用途。而文獻中底渣經過水萃，並經由NO.200篩篩分後的篩下細泥(即為細底渣)，目前並無再利用的價值且毒性甚低。而在初步試驗發現細底渣中Ca的含量約30%，因此嘗試利用水萃細泥製作耐火石膏板，以提升底渣的再利用價值。 本研究主要探討其水萃細泥中的成份，並利用硫酸使細底渣中的Ca轉變成CaSO4‧2H2O後，燒製成CaSO4‧0.5H2O(此過程稱為轉化作用)，並分別使用粒徑分析儀、X-ray粉末繞射儀(XRD)、掃描式電子顯微鏡(SEM)等儀器，分析其轉化前後細底渣中的內部變化情形。將細底渣與純半水石膏混合製成成品，並利用抗彎試驗、耐燃試驗以及毒性溶出特性試驗進行成品的檢驗，以觀察是否可達到其再利用標準。 由實驗結果得知，當細底渣經過轉化程序之後，其轉化的效率為25.31%，利用SEM可以看到細底渣內部有二水石膏結晶產生，且轉化後的細底渣透過XRD發現，採用135℃燒製4hr後可以使其二水石膏轉變成為半水石膏。純半水石膏添加40%的轉化後細底渣並加入額外8%纖維量以及75%水量(與乾基重相比)，可以達到較好的工作性以及抗彎強度，此外，與去除紙面的市售石膏板作比較，其抗彎強度較大且在耐燃試驗中其耐燃曲線也低於CNS6532的法規標準。 Municipal solid waste treated by incineration had being a tendency in many countries. The bottom ash after treated by water extraction and screened was often reused in the substitution material of asphalt concrete and road construction. However, the fine-particle below the sieve No.200 doesn’t have the value of reuse and its toxicity is low. From the preliminary experiment, it was found that 30% of Ca contained in the fine-particle bottom ash. The aim of this study was trying to transfer the fine-particle bottom ash into the feedstock of gypsum plaster. The study were investigated the component of the fine-particle bottom ash, added H2SO4 to react with Ca into CaSO4‧2H2O, and then transfer into CaSO4‧0.5H2O in the oven. The particle size analyzer, X-ray powder diffraction (XRD) and scanning electron microscopy (SEM) analysis were applied to exam the inner change before and after the transformation. The transformed fine-particle bottom ash was blended with pure semi-hydrate gypsum, the product was analyzed by the bending test, incombustibility test and toxicity characteristic leaching process (TCLP), in order to satisfy the relative standards. The results showed that, the efficiency of transformation was 25.31%, crystal of gypsum was found by SEM. From the analysis of XRD spectrum, it was found CaSO4‧2H2O can be converted into semi-hydrate gypsum in 135℃ for 4 hr. The plaster which added 40% fine-particle bottom ash (after transformed), 8% fiber and 75% water can achieve the good working ability and bending strength. In addition, the strength of bending was better than the market gypsum plaster. And the curve of incombustibility test was satisfied the standard of CNS6532.