A new type environment-friendly tile and method of manufacturing the same, firstly, provide a multi bottom-fiber layer containing a environment-friendly water-borne resin; next, place a top wear-resistant layer made of thermoplastic polyurethane (TPU) on a top surface of said multi bottom-fiber layer, and perform hot pressing and lamination on them, so that said multi bottom-fiber layer is laminated and connected to said top wear-resistant layer utilizing said environment-friendly water-borne resin. The new type environment-friendly tile thus produced is not only light weight, and highly wear resistant, but its manufacturing method is also creative and innovative, and since it is made of environment-friendly material such as fiber and thermoplastic polyurethane (TPU), hereby realizing human health and environment protection requirements.