This paper presents details of a study which investigates the long-term thermal resistance (LTTR) performance of polyurethane insulation within discrete cold storage panels used in the US retail grocery environment. The research seeks to better define the potential benefit of extending the productive life of the insulation through longer cold storage service or through recycling into another insulative material. A total of ten U.S. retail chain grocery store sites were semi-randomly selected for the extraction of polyurethane panel specimens from decommissioned cold storage structures. Thermal performance of the cold storage panel specimens was determined by using the ASTM C518-10 Standard Test Method.