The present invention first uses acrylic acid to modify wood powder, and then polyvinyl chloride plastic particles, acrylic acid modified wood powder, benzoic acid, POE-g-MAH, PET fiber, bis-tert-butyl peroxide cumene, and azodimethyl Amide, compound auxiliary foaming agent, triallyl isocyanurate, tribasic lead sulfate and dibutyl phthalate, extruded and foamed to form a wood-plastic board with cross-linked microporous structure. The invention has the advantages of convenient production, low cost, strong wood feeling, no aging and discoloration, no warping and deformation, low density, excellent static bending strength, high impact strength, certain adsorption effect on toxic and harmful gases, stable and firm cells , will not release formaldehyde, easy to install and maintain, recyclable and environmentally friendly. It can be widely used in many occasions such as buildings, halls, home offices, etc. It can be made into door panels, photo frames, picture frames, base lines, hanging gussets, partitions, roofs and other products, and can also be used as suspended beams, rattan racks, and outdoor balconies board etc.