Korea shows the soil pH is 5.8 ~ 6.2 by many factors including the geological structure and climate condition. There is known as the cause for soil acidification by weathering of the mineral, excessive use of the chemical fertilizer, and extensively diffused acid rain. The purpose of research is environmentally-friendly material neutralization technology development utilizing the waste resources against by acid soil. The experiment analyze the physico-chemical property of the acid soil and waste resource materials (waste lime, oyster shell, bottom ash). The Batch-Test was performed under 3 stage. As a result, the acid soil showed up acid soil about 3.19. And waste lime, oyster, bottom ash showed the alkalinity with 9.62, 10.08, 9.17. In case of 1 batch-test experimental result, waste lime and oyster shell, the alkalinity was shown over 7.5 and the good efficiency was showed, on the other hands, the bottom ash showed the pH 4 the neutralization efficiency which is low. waste resource materials to be applied to 2 steps was chosen as the waste lime except the bottom ash and oyster. In 2 step batch-test experiment, it was exposed to be the most appropriate in case of doing the combination ratio of the waste lime and oyster shell with 9 : 1. It was exposed to be efficient most in the effeciency and aspect of economical efficiency combination ratio of the soil and materials was 9.6 : 0.6 with 3 step batch-test experimental result.