The invention discloses a polyvinyl chloride (PVC) wood-plastic foaming wood grain section and a preparation method thereof. The wood-plastic foaming wood grain section is prepared from the following raw materials: plastics, an organic filler, an aid, a modifier, a foaming agent, a wood grain masterbatch and the like. The preparation method comprises the following steps of: mixing a foaming mixed material and the wood grain masterbatch and co-extruding from an extruder in a conical twin screw extrusion production line according to a one-step process route; foaming and molding by using a foaming mold; and cooling and shaping by using a shaping mold to obtain the PVC wood-plastic foaming wood grain section. The PVC wood-plastic foaming wood grain section has the advantages of light weight, high specific strength, waterproofness, corrosion resistance and heat preservation, and has the processing characteristic that wood can be nailed, sawed and planed; in addition, the PVC wood-plastic foaming wood grain section has highly simulated solid wood appearance, natural and clear textures, and bright surface color, is an ideal wood-simulated wood-plastic product, and can be widely applied to building, transportation, packaging, home decoration and daily product markets.