Pvc board and method of manufacture

A board comprising:

• a PVC substrate layer containing a flexible impact modifier, and not containing any toxic plasticizers;
• a PVC thermal insulating layer permanently coupled to the substrate layer;
• a film as a presentation layer permanently coupled to the insulating layer;
• a transparent wear layer permanently coupled to the insulating layer;
• and
• a polyurethane (PU) top layer.

A method of manufacturing a thermally insulating board that does not contain plasticizers, comprising:

• forming a thermal insulation composite layer, wherein the composite layer includes:
• a first and a third layer comprising a mixture of polyvinyl chloride (PVC) resin, PVC elastic impact modifier, calcium carbonate, calcium and zinc composite stabilizer and lubricant, and a second layer formed between the first and the third layers and permanently fused to the first and the third layers, comprising a micro-foam combining polyvinyl chloride (PVC) resin, PVC elastic impact modifier, calcium carbonate, calcium and zinc compound stabilizer, foaming agent, foaming agent and lubricating agent;
• forming a PVC substrate layer containing a flexible impact modifier but no toxic plasticizers, and permanently coupling the substrate to the composite layer;
• forming a PVC presentation layer, and permanently coupling the presentation layer to the composite layer;
• forming a transparent wear layer, and permanently coupling the wear layer to the composite layer;
• forming a polyurethane (PU) top layer;
• and
• processing the coupled layers to form the board.