This article deals with a kind of plastic honeycomb core composite board which has simple processing technology, light quality, pleasant appearance and can be waterproof, moisture-proof, pollution-free, scientific and environmental protection. The core content of this article is how to select the most appropriate cellular diameter through the design concept to ensure the compressive strength and material savings. Authors do stress analysis on the cellular by COMCOSXPRESS in order to design the plastic honeycomb composite board meeting the national furniture standard.