The invention provides a wear-resisting stone plastic board and a manufacturing method of the wear-resisting stone plastic board. The wear-resisting stone plastic board solves the technical problems of not high abrasive resistance, easy abrasion and short use time of the stone plastic board prepared through the existing production process. The wear-resisting stone plastic board comprises a board body, and a printing layer and a wear resisting layer are sequentially arranged on the outer surface of the board body. The wear-resisting stone plastic board has the advantage of long service life.