The aim of this study is to obtain optimum process condition for using two tower distribution to recycle the waste Propylene Glycol Monomethyl Ether Acetate (PGMEA) that is formed after washing LCD. The optimum process condition for the content of PGMEA, which is dependent variable, at 1st distillation was calculated according to Bottom temperature (BTM temperature), Reflux amount, Feed amount, Feed temperatures ,and the optimum process conditions and optimum factors for the content of PGMEA at 2nd distillation according to Bottom temperature (BTM temperature), Reflux amount, Feed amount, Feed temperatures. At 1st distillation, Reflux amount, Feed amount, and Feed temperature are significant variables. However, it is found that the BTM temperature range is not significant in the range of process condition used in this study. The optimum process conditions are based on 5700ℓ of Feed amount, 2500ℓ of Reflux amount, 165 oC of BTM temperature, and 130 oC of Feed temperature. For the this condition, the predicted content of PGMEA was calculated as 92.12~94.62%. Significant factors at 2nd distillation are Reflux amount, Feed amount, and BTM temperature. Multicollinearity is between Reflux amount and BTM temperature. BTM was omitted in the multiple regression equation because there is a strong positive correlation between Reflux amount and BTM temperature. Base on 199 oC of BTM temperature, The optimum process conditions are based on 4275ℓ of Feed amount, 6200ℓ of Reflux amount and 130 oC of Feed temperature. In this condition, the predicted content of PGMEA was calculated as 99.0~99.5%.