To dissolve a cellular plastic material by using a low boiling solvent, also recovering the low boiling solvent and effectively utilizing the dissolved plastic material as a recycled resource of the plastic material.

This device for treating/recycling a cellular plastic material is provided by conveying a liquid dissolving a plastic material through dissolving liquid pipings MPL1 and MPL2 to a gas removing tank 3 and extracting most of the solvent as an evaporated gas through a gas piping GL1 by heating the liquid at a boiling point of the solvent or higher. The liquid dissolving the plastic from which a fair amount of the solvent is extracted, is conveyed through a piping MPL3 to a service tank 4, where similarly an evaporated gas is extracted through a piping GL2. The dissolved plastic from which most of the solvent is extracted, is cooled in a cooling water vessel through a supplying device 5, and recovered as a crushed plastic raw material RP having a prescribed particle diameter to become a plastic raw material. On the other hand, the solvent is cooled and liquefied by a cooling means 8 and stored in a tank 12 for reuse.