The invention discloses a low-density wood-plastic composite shaving board and a manufacture method thereof. The shaving board comprises the following components in parts by weight: 5 to 200 parts of expandable polystyrene, 200 to 600 parts of wood shavings (50 to 100 parts of surface shavings, 150 to 500 parts of core shavings), 1.5 to 5 parts of coupling agent, and 4 to 10 parts of adhesive. The manufacture process comprises the following steps of: drying the wood shavings until the water content is between 2 and 5 percent; separating the wood shavings into surface shavings and core shavings by virtue of separation equipment, wherein the surface shavings are glued to serve as a surface material, and the core shavings are subjected to surface treatment by using the coupling agent and mixed with EPS (expandable polystyrene) to serve as a core material; and producing the low-density wood-plastic composite shaving board by virtue of assembling, pre-pressing and thermal-press molding. Compared with a common shaving board, the product has the advantages of low density, excellent physical and mechanical performances, good water repellency and environmental friendliness and simple production process, can be produced on an existing shaving board production line, and can be widely used as furniture materials, package materials and wall materials.