The invention relates to an LSPC foamed sheet and a preparation method thereof, and belongs to the technical field of foamed materials. In order to solve the problems that an existing foamed stone-plastic plate is uneven in foam hole, insufficient in strength and prone to local collapse, a novel foam
regulator is introduced into a PVC-based foaming
system. According to the
regulator, through
hydrosilylation, ring opening and
silane coupling reaction, a polysiloxane-
alkyl ester functional structure is grafted on the surface of
nano silicon dioxide, bubbles are induced to be uniformly nucleated by utilizing low
surface tension of the functional structure, and bubbles are inhibited to be aggregated through an interface adhesion energy barrier, so that a uniform and fine closed-pore structure is formed. The density of the obtained LSPC board is reduced, and the LSPC board has excellent
mechanical strength and high-temperature collapse resistance and is suitable for bearing, floor heating and other scenes.