The invention provides a high strength stone plastic floor and manufacturing method thereof. The stone plastic floor comprises a PVC substrate and a surface layer on a surface of the PVC substrate. Compositions of PVC substrate comprise: PVC powder from 20 to 35 weight percent, calcium carbonate from 60 to 70 weight percent, stabilizer from 1 to 3 weight percent, flexibilizer from 1 to 3 weight percent, lubricants from 0.4 to 1 weight percent, and colorant from 0.4 to 1 weight percent. The high strength stone plastic floor does not contain plasticizer so environmental risks are completely avoided. The contractility is good. The high strength stone plastic floor is resistant to high temperature and direct sunlight. Compared with conventional stone plastic floor, lifespan of the present invention is prolonged. The PVC substrate of the floor can be combined with different layers and can integrate different advantages of other floors.