The present invention relates to a flooring material and a fabrication method thereof. Since the invention forms the flooring material using bio-degradable resin which can be fabricated with materials extracted from the reproducible resources, the invention solves the supply and demand problem of raw materials caused by the depletion of oil resources. Further, the invention improves the production efficiency of the flooring materials by applying a calendaring method during the fabrication process, emits few environmentally-harmful materials including CO2 or the like, and provides the environmentally-friendly flooring material which is discarded easily. In addition, the invention can solve the problem caused by the size change which occurs when a bio-degradable sheet is used, whereby a stably and continuously-usable flooring material is provided.