One problem in different cities around the world is the production of waste cooking oil. The principal application of this waste is a raw material for biodiesel production. Other possibility is the production of polyurethane. In this paper, it is presented the experimental research carried out in order to obtain polyols as intermediate for production of polyurethane. We used castor oil as control for the polyurethane production. Relations were defined for the synthesis by weight to weight (w / w), where 4 products are obtained from polyols from castor oil and used respectively, in this case the identification of the products is made according to their relationship in weight used to be castor oil: polyols (60: 100) and (40: 100) applying the same experimental design for the used oil polyols. They were characterized to determine their basic properties in terms of resistance to chemical attack, stress-strain, the results were analyzed according to the bibliography that allowed the experimental design and in the same way comparing it with the commercial rigid polyurethane. It is concluded that a rigid polymer was obtained that has similar behavior to commercial polyurethanes where it allows to continue carrying out research that allows finding a model to obtain the product that generates less environmental impact, less consumption of "crude" and better quality of life.