A system of recycling exhaust heat from an internal combustion engine may include an EGR line circulating a portion of exhaust gas generated from the engine to an intake side, a working fluid circulating line configured to have a working fluid satisfying a Rankine cycle, which is circulated therein, and an EGR side heat exchanging unit configured to perform a heat-exchange between an EGR gas flowing in the EGR line and the working fluid flowing in the working fluid circulating line. When a temperature of the EGR gas is equal to or greater than a reference temperature T1, the EGR gas is circulated to the intake side via the EGR side heat exchanging unit, and when the temperature of the EGR gas is less than the reference temperature T1, the EGR gas is circulated to the intake side without passing through the EGR side heat exchanging unit.