A composite hollow board structure and a manufacturing method thereof are provided. The composite hollow board structure includes a first plate having a surface formed of a plurality of first conical rings and a plurality of first attachment rings thereon; and a second plate pressed onto the first plate and having a surface formed a plurality of second conical rings and a plurality of second attachment rings thereon; wherein each first conical ring and each second attachment ring are inserted onto each other, each second conical ring and each first attachment ring are inserted onto each other; a hollow cavity is respectively formed between each first conical ring and each second attachment ring as well as between each second conical ring and each first attachment ring. Accordingly, the known bonding or welding step can be omitted to increase deformation capacity with simplified process and reduced manufacturing time.