The present invention relates to a compound flooring material. The compound flooring such as thermoplastic/wood compound flooring is produced by adhering two layers through adhesive cementing. According to an embodiment, a first sheet is a high quality wood veneer and the second sheet is a low foaming, environment friendly, UPVC board. The sheets are bonded by incorporating a high quality polyvinyl acetate polymer adhesive that contains no formaldehyde, thus providing a strong, safe, odorless product. The UPVC/wood compound flooring has a very low shrinking and swelling rate and is convenient and accurate to install.