PVC free foam sheet making machine consists of a conical twin-screw extruder, a calibration unit, a cooling unit, a haul-off unit, a cutting unit, and a stacking unit. The production process involves melting the PVC resin and other additives in the extruder, forming a flat sheet in the calibration unit, cooling it down with the cooling unit, pulling it out with the haul-off unit, cutting it to the desired length with the cutting unit, and stacking it with the stacking unit.