The objective of this paper is to study the viability of the use of gypsum with EPS from recycling to manufacture elements for the construction of interior partitions. This paper presents several proposals as construction elements for inner partitions made with gypsum and expanded poliestirene (EPS) from construction and demolition waste, as well as summarizing the results obtained in the different tests carried out to verify their mechanical behavior and in this way compare them with similar construction elements that are currently commercialized. In this work, carried out under the Waste to Resources (W2R) project, different block solutions are studied, all based on a sandwich panel system, in which the outer faces of the block are formed by a 6 mm thick gypsum board, enclosing a core formed with a low density material, and therefore, high deformability. Key words: Construction and Demolition Waste; Partition; Gypsum; Sustainable Constructions; Recycling.