A method of making a plastic flooring comprising steps of: providing and delivering a substrate to a pressing machine; providing and delivering a printing layer to the pressing machine; providing and delivering an anti-abrasion layer to the pressing machine; extrusion molding the substrate, wherein the substrate is extrusion molded by an extruder, and the substrate is transported onto the pressing machine; an end of the printing layer is fixed on a first rolling mechanism, and the printing layer is delivered onto the pressing machine; an end of the anti-abrasion layer is mounted on a second rolling mechanism, and the anti-abrasion layer is delivered to the pressing machine; wherein the pressing machine includes a pedestal on which a thick rolling set, a contact rolling set, and a press rolling set are arranged; the substrate is transported to the thick rolling set and a contacting roller of the contact rolling set, the printing layer is guided to the contacting roller by a first guiding roller of the contact rolling set and to contact with a top of the substrate; wherein the anti-abrasion layer is guided to the contacting roller by one of the multiple guiding rollers arranged around the contacting roller of the contact rolling set and to contact with the printing layer; wherein after the substrate, the printing layer, and the anti-abrasion layer contact, they are pressed together by the pressing machine so as to form a semi-finished plastic flooring; moving and positioning the semi-finished plastic flooring, and facing a bottom of the substrate upward; setting a distribution shape, a position, and a size of a backing material being sprayed by ways of an electric control system of the drop plastic machine, when the backing material is sprayed onto a back surface of the semi-finished plastic flooring, and delivering the semi-finished plastic flooring to a predetermined position, wherein a material feeder of at least one molding mechanism of the drop plastic machine sprays the backing material to the bottom of the substrate, the backing material is arranged in a sheet shape or multiple strap shape, and the backing material is adhered on the bottom of the substrate after being solidified, thus obtaining the semi-finished plastic flooring having a backing; and cutting, wherein the semi-finished plastic flooring having the backing is removed and is cut into a desired size, thus producing the plastic flooring. providing and delivering a substrate to a pressing machine; providing and delivering a printing layer to the pressing machine; providing and delivering an anti-abrasion layer to the pressing machine; extrusion molding the substrate, wherein the substrate is extrusion molded by an extruder, and the substrate is transported onto the pressing machine; an end of the printing layer is fixed on a first rolling mechanism, and the printing layer is delivered onto the pressing machine; an end of the anti-abrasion layer is mounted on a second rolling mechanism, and the anti-abrasion layer is delivered to the pressing machine; wherein the pressing machine includes a pedestal on which a thick rolling set, a contact rolling set, and a press rolling set are arranged; the substrate is transported to the thick rolling set and a contacting roller of the contact rolling set, the printing layer is guided to the contacting roller by a first guiding roller of the contact rolling set and to contact with a top of the substrate; wherein the anti-abrasion layer is guided to the contacting roller by one of the multiple guiding rollers arranged around the contacting roller of the contact rolling set and to contact with the printing layer; wherein after the substrate, the printing layer, and the anti-abrasion layer contact, they are pressed together by the pressing machine so as to form a semi-finished plastic flooring; wherein the pressing machine includes a pedestal on which a thick rolling set, a contact rolling set, and a press rolling set are arranged; the substrate is transported to the thick rolling set and a contacting roller of the contact rolling set, the printing layer is guided to the contacting roller by a first guiding roller of the contact rolling set and to contact with a top of the substrate; wherein the anti-abrasion layer is guided to the contacting roller by one of the multiple guiding rollers arranged around the contacting roller of the contact rolling set and to contact with the printing layer; wherein after the substrate, the printing layer, and the anti-abrasion layer contact, they are pressed together by the pressing machine so as to form a semi-finished plastic flooring; moving and positioning the semi-finished plastic flooring, and facing a bottom of the substrate upward; setting a distribution shape, a position, and a size of a backing material being sprayed by ways of an electric control system of the drop plastic machine, when the backing material is sprayed onto a back surface of the semi-finished plastic flooring, and delivering the semi-finished plastic flooring to a predetermined position, wherein a material feeder of at least one molding mechanism of the drop plastic machine sprays the backing material to the bottom of the substrate, the backing material is arranged in a sheet shape or multiple strap shape, and the backing material is adhered on the bottom of the substrate after being solidified, thus obtaining the semi-finished plastic flooring having a backing; and cutting, wherein the semi-finished plastic flooring having the backing is removed and is cut into a desired size, thus producing the plastic flooring.