The invention provides a wood-plastic material with distiller's grain as a reinforcing phase, and a manufacturing method thereof. According to the invention, the distiller's grain is subjected to pretreatment, wherein the distiller's grain is crushed into powder with a relatively small particle size; the distiller's grain powder, plastic, a modifying agent, a coupling agent, a stabilizing agent, a lubricating agent, an auxiliary material, and other raw materials are mixed according to different proportions; an obtained mixture is subjected to extrusion granulation by using an extruder, such that a wood-plastic particle material is obtained; or the mixture is directly extruded for preparing different products such as wood-plastic sheet materials, wood-plastic section bars, and wood-plastic pipe materials; or other products can be obtained by hot-pressing molding or injection molding. The wood-plastic sheet material, section bars and pipe materials with the distiller's grain base can be applied in large-scale continuous batch productions. The material is advantaged in high yield, low cost, and high cost performance. Distiller's grain and plastic or waste plastic are adopted as the main raw materials of the wood-plastic material, such that the cost of the series of wood-plastic material is substantially lower than various wood-plastic materials in current markets, which are produced by using wood powder or bamboo powder. The mechanical strength of the wood-plastic material provided by the invention is not lower than that of the wood-plastic materials in current markets. The series of wood-plastic material can be widely used. According to the invention, large amounts of distiller's grain and waste plastic are utilized, such that pollution of the distiller's grain and waste plastic to the natural environment can be solved, and resource recycling and reutilizing is realized.