Abstract: This invention relates to a thermoplastic PVC foam composition and more particularly, to the thermoplastic PVC foam composition suitable for a shoe material, which is characterized by the following fabrication and advantages. Some plasticizer and additive are added to the PVC base, plasticized by dioctyl phthalate (hereinafter called as "DOP") or epoxide soybean oil (hereinafter called as "ESO") to obtain the thermoplastic PVC foam composition. Then, one type of compound, selected from rubber thermoplastic urethane compound (hereinafter called as "TPU") and ethylenevinyl acetate copolymer (hereinafter called as "EVA"), was added to the mixture for modification.