A foam flooring includes a stone-plastic base material structure, which sequentially comprises, from top to bottom, a first stable layer, a foaming layer and a second stable layer. The first stable layer and the second stable layer are both sheets with a PVC resin and filler powder as main components, with 25-40 parts by mass of the PVC resin and 55-75 parts by mass of the filler powder; and the density of the SPC foam flooring is 1.4-1.6 g/cm3. The foaming layer is arranged between the two stable layers, such that the overall density of the flooring is significantly reduced and reaches 1.4-1.6 g/m3; since the foaming layer is arranged inside, the surface strength of the overall flooring is not influenced.