The invention discloses a polyethylene/SBR (Styrene Butadiene Rubber) coating coconut husk powder particle blending foaming material, which is prepared from the following raw material according to parts by weight: 60-80 parts of LLDPE, 20-40 parts of HDPE, 30-40 parts of SBR, 10-15 parts of potassium feldspar, 15-20 parts of water glass, 5-10 parts of coconut husk powder, 1-2 parts of benzene isopropyl tri(dioctylpyrophosphate) titanate, 5-8 parts of ammonium polyphosphate, 4-6 parts of dioctyl sebacate, 5-8 parts of phthalic acid ester, 3-5 parts of foaming agent, 1-2 parts of di-tert-butyl peroxide, 0.5-1 parts of lead sulfate tribasic, 1-2 parts of magnesium oxide, 1-2 parts of barium stearate, 2-3 parts of ethylene bis oleamide, 3-5 parts of modified tree ash, and 1-2 parts of antioxidant DLTP. The polyethylene/SBR (Styrene Butadiene Rubber) coating coconut husk powder particle blending foaming material produced in the invention is light and soft, high in strength, good in rebound elasticity, ideal in foaming effect, uniform in foaming, fine and compact, good in fire resistance, resistant to chemical corrosion, ageing-resistant and durable in use.