The present invention is wear-resistant wood-plastic floor board and its production process, and belongs to the field of decoration material technology. Polyvinyl chloride resin or plastic material is added with waste wood powder or fiber material powder, active calcium carbonate, assistant, stuffer, etc, and the mixture is pelletized, and further treated through extruding, molding, vacuum cooling, settling, drawing and cutting to form the basic wood-plastic board. The basic wood-plastic board is polished, groove milled and covered with surface decoration layer to form the wear resistant wood-plastic floor board product. The wear resistant wood-plastic floor board is beautiful, wear resistant, fireproof, waterproof, non-skid, anticorrosive and environment friendly and has high strength, heat insulation, electrical insulation and other advantages.