Abstract: A plastic laminated structural board is provided for use in a variety of applications such as furniture fabrication. The plastic laminated structural board utilizes a composite structure which includes a polymer layer adhered to an underlying paperboard core. The polymer layer masks surface imperfections in the underlying paperboard core, and the polymer layer is substantially free from imperfections and provides a strong and smooth surface for receiving a decorative paper layer. A polymer layer may by adhered to both sides of the paperboard core. Both sides of the composite structure may be finished with a decorative paper layer. The polymer layer may be impregnated with filler material to provide bonding sites and moisture permeability sites in the polymer layer.