The invention discloses a polyvinyl chloride co-extrusion foaming furniture board and a manufacturing method thereof, belongs to the technical field of polyvinyl chloride boards, and aims at solving the problems of high density, low hardness and toughness, and rough surface of the conventional product. The polyvinyl chloride co-extrusion foaming furniture board comprises a core layer and a surfacelayer, wherein the core layer comprises 60-80 parts of polyvinyl chloride SG8 type resin, 45-60 parts of triple superphosphate, 35-50 parts of recovery material, 5-6 parts of foaming conditioner P, 2.8-3.2 parts of a calcium-zinc stabilizer, 0.5-0.6 parts of an inner lubricating agent SP-60, 0.1-0.25 part of micronized polyethylene wax N-14P, 0.4-0.5 part of a plasticizer OA, a foaming agent anda pigment. The method comprises the following steps: preheating a heat mixing pot; sequentially adding chloroethylene resin, recovery material, calcium powder and the lubricating agent in sequence; heating; sequentially adding the foaming agent, the foaming conditioner and the rest materials; heating; cooling; extruding the materials to obtain the finished product through an extruder. The method is carried out to manufacture the furniture board.