Most of dredged soil generating millions of tons per year is treated as a waste disposing in ocean or landfill except some part of recycling. The purpose of this study is to present the prerequisite for the use of dredged soil as a resource and analyse economic and environmental values of the recycling of dredged soil. The analysis of the economic and environmental value of recycling of dredged soil as a resource showed that several trillion won of budget can be saved in construction of disposal area or landfill and that loss of about 50 million tons of aggregates from deforestation can be restored by supplyment of dredged soil preserving a mountain as big as the Namsan(Mt.) every year. In order to utilize dredged soil in more diverse areas as high value of resource, the related domestic laws are needed to be readjusted integrating laws spreaded in different government departments and a special law is prepared and enacted.