Waste tires can be used not only for reinforcement material due to its high capacity against tensile force but also effective for massive treatment. In order to use waste tire as reinforcing material Tread mat using tire treads only was made. Plate load tests on the embankment of decomposed granite soil reinforced with Tread mat and geogrids were conducted for comparison with the test results, respectively. And numerical analyses were performed to see the stress and stain around the reinforced material. Tread mat showed bearing capacity increase and the amount was bigger than that of commercial geogrids. Finite element analysis showed decrease of stress beneath the reinforced material and stress distribution. Finally Tread mat was proposed to use for soil reinforcement as a means of massive treatment of discarded tire.