TL which is naturally occurring material and also it is easily available in plenty in the world. All the tapioca manufactures in the world used tapioca starches only for several applications except TL which are meant for dye waste water treatment. The results of this study show that it is feasible to prepare activated carbon from TL by direct chemical activation. An activation with potassium hydroxide solution from TL produces activated carbon for dye waste water treatment. Adsorption of impurities from dye waste water onto activated carbon prepared from TL by 2N potassium hydroxide process is found to be low cost absorbent with also low investment and reduces air pollution.