According to Starbucks statistics, Taiwan drinks 2.85 billion cups of coffee every year. After conversion, nearly 400,000 tons of coffee grounds are discarded. However, from the perspective of circular economy, it actually has a lot of surplus value that is wasted. For example, Xpresole recycles coffee grounds into casual shoes, and the award-winning works of the German Red Dot Design Award are made into light and aromatic sunglasses. Therefore, if the coffee grounds can be collected and used more times with the multiple functions of the coffee grounds, not only can the waste in the garbage disposal process be reduced, but it can also create commercial benefits and form a win-win situation. It is in line with the United Nations sustainable development goals in item 12.5 to reduce waste generation, and item 8.2 to increase the production capacity of the economy through diversification, technological upgrading and innovation, including focusing on high value-added and labor-intensive industry.