PHA (polyhydroxyalkanoate) production was attempted with SBRs from food waste. Seed microbes were collected from a sewage treatment plant with a biological nutrient removal process, and acclimated with synthetic substrate prior to the application of the fermented food waste. Laboratory SBRs were used to produce PHA with limited oxygen and nutrients. The maximum content of 51% PHA was obtained with an anaerobic/aerobic cycle with P limitation, and the yield was estimated to be about 0.05 gPHA(produced)/gCOD(applied) or 25 kg PHA/dry ton of food waste, assuming more than 40% of the PHA contents were recoverable. PHB/PHA ratios were 0.74 to 0.77 due to the higher acetate concentrations. Economical analysis seemed to suggest the PHA produced from the food waste could be an alternative material to produce the biodegradable plastic to be used for the collection bags for solid waste.