A steel reinforced rubber plank made from discarded or scrap tires. The sidewalls and bead are removed from a scrap tire. The remaining belt is cut open to form a rubber strip. Next, the rubber strips are buffed to provide a better bonding surface. Then the bonding agents are applied to the treaded side of each rubber strip, each of the two strips are put together tread face to tread face to form a plank, pressed and heated until the two strips are completely vulcanized. The two-ply plank is then profiled into a final product.