The rapid expansion for the auto-industry and the worldwide trend toward non-asbestos friction materials for brake lining force our industry to transfer into non-asbestos ones from asbestos-based friction materials. Furthermore, it is imperative for the friction materials to have technological excellence and lower production cost to be competitive in the world market. There is no known theoretical procedures to formulate friction materials. It, rather, depends on the trial and error process. Thus, it is quite clear how important it is to accumulate the know-how on the formulation and manufacturing the friction material. This study concerns the practical ways of conceptualizing the formulation and optimizing the manufacturing process. This study focused on the development of formulation for non-asbestos friction material as well as deriving the physical properties of the trial product to prove its validity and applicability. Elaboration of the formula and optimizing scheme of the manufacturing process to get better quality are also sought. Physical properties were obtained by constant velocity test dynamotest, hardness test and strength test. Differential scanning calorimeter was also used to analyze the thermal reactions of organic constituents, microstructures, bond effects, and degree of mixture.