The invention discloses a wood shaving vacuum particle composite plate and a preparation method thereof. To achieve manufacturing of a high-strength thermal insulation and sound insulation wood-plastic composite plate and solve the problem that a wooden composite material which is made of wood as a raw material is hard to have relatively excellent thermal insulation and sound insulation effects, the invention provides the wood shaving vacuum particle composite plate. The wood shaving vacuum particle composite plate disclosed by the invention comprises the following components in percentage by volume: 49-90% of a wood raw material, 9-50% of vacuum particles and 0.5-5% of an adhesive, wherein the wall thickness of the vacuum particles is 0.1-1mm; the outer diameter of the vacuum particles is 1-5mm; the vacuum particles take the shape of spheres or spheroids as a whole; and the ratio of the length to diameter of the vacuum particles is 1:1. The wood shaving vacuum particle composite plate has the beneficial effects that as wood shavings are compounded with the vacuum particles, scattered vacuum areas can be formed inside the wood shaving plate, so that the sound insulation and thermal insulation properties of the wood shaving plate can be improved, and meanwhile functions of reducing the weight of the wood shaving plate and reducing wood consumption can be also achieved. The invention further provides a preparation method of the wood shaving vacuum particle composite plate.