The invention discloses a sound attenuation wood plastic composite PVC board with a health function. The sound attenuation wood plastic composite PVC board with the health function includes five layers of composite structures of a shock absorption and sound attenuation layer, a resin adhesive bonding layer, a wood plastic foam board layer, a resin adhesive bonding layer and a PVC composite layer from bottom to top separately. The PVC composite layer is of a four-layer composite structure of a PVC calendered piece, a pattern film, a PVC transparent wear-resistant piece and a UV coating from bottom to top separately. A layer of nanometer material layer is further arranged between the wood plastic foam board layer and the PVC composite layer, and the nanometer material layer contains nanometer material particles with the wavelength of 10-15 micron far infrared ray. According to the further improvement, the shock absorption and sound attenuation layer is one of a cork pad, an EVA foam padand a PVC foam pad. The sound attenuation wood plastic composite PVC board with the health function has a good shock absorption and sound attenuation effect, and has a good health function.