Composite based on sugar palm stem powder has been made through conventional technique of mold and press from the sugar palm stem powder reinforced by matrix polyester resin, epoxy resin, and polyurethane resins. The composition of sugar palm stem powder were varied with 2;4;6;8 and 10% wt mass fraction also the 90;92;94;96 and 98 % wt mass fraction are enhanced by the polyester resin, epoxy resin and polyurethane resins in 300 MPa pressure treated with temperature of 120?C for polyurethane resin and temperature of 70?C for polyester resin and epoxy resin for 20 minutes. The test result of physical and mechanical properties generates 1.19 gr/cm³ of the density optimum number, 1.83% porosity, 2.83% water absorption, 80.47 kJ/m² impact strength, 80.42 MPa flexural strength, 5.95 MPa tensile strength and the result of SEM to see the surface structure of the sample which is homogenous. The study shows the mechanical properties and physical properties which meet the Standard JIS A 5905 : 2003, that is flexural strength >32 MPa and 0.3 – 1.3 gr/cm3 density.