The invention relates to a PVC foaming construction decorative material and a preparation technique thereof. The preparation technique comprises the following steps: PVC plastics which are waste and are screened and ground, calcium carbonate, a stabilizer, an antioxidant, a lubricant, a foaming agent, a modifier, a foaming modifier, a dispersing agent, a colorant and the like are added into a high mixing machine according to the weight in sequence, mixed for 5 to 10 minutes, then placed into a low-temperature mixing machine for 5 to 10 minutes when being heated to be 120 to 125 DEG C; discharging is carried out when the temperature is 35 to 45 DEG C; the obtained materials are extruded by a parallel conical twin-screw extruder, molded, cooled in vacuum, pulled, film-stuck, cut and inspected and then the finished product of foaming plastic product is obtained. The invention is applicable to families, hotels, offices and entertainments, is the most ideal home decorative material with environment protection and is also the most practical home floor material.