A solution to the problem of rational use of secondary polymeric raw materials and wood waste is presented by creating composite materials for structural and decorative purposes on their basis. Wood-polymer composites (WPC) are modern materials made from a mixture of an organic thermoplastic polymer and a plant-based filler. To obtain WPC, various fillers and thermoplastic binders are used. Work in this direction is being actively carried out and the production of WPC (molded, sheet, complex profile) is widely mastered in the world. In order to significantly reduce the cost of composites while maintaining their physical, mechanical and operational characteristics, studies were carried out on the use of secondary raw materials as the main raw material. The object of the study was the most large-tonnage types of waste polymeric thermoplastic materials, in particular, polyvinyl chloride, which is formed both in the process of its industrial production, and in the field of industrial and domestic consumption, as well as soft waste from sawmilling and woodworking (sawdust, shavings). In the studies, the direct extrusion method was used. Based on the results of a complex of studies, the optimal technological parameters of the extrusion processing mode of the developed press compositions were determined, which have sufficient manufacturability and ensure high physical, mechanical and operational performance of the created composites at their minimum cost. The optimal content of the modified polymer component in the press composition should be in the range of 40–50% wt., depending on the purpose of products from this composite. From a wide range of additives, only the most, in our opinion, significant and affordable additives were used: calcium stearate (stabilizer and lubricant), dioctyl phthalate (plasticizer). These additives provide the necessary thermal stability and fluidity of the press composition during extrusion, as well as a certain light and thermal stability during product operation. The best performance is for a composite based on wood particles of medium fraction (l = 2.0…8.0 mm), which is characterized by an optimal structure of reinforcing particles and uniform distribution of the binder. Comprehensive evaluation tests (physical-mechanical, technological, operational, sanitary and hygienic) of WPC based on polyvinyl chloride waste and soft wood waste showed the practical possibility and expediency of creating and mastering the production of structural and decorative and finishing profile elements that are not inferior in basic properties to coniferous wood products rocks or polymers. On an industrial scale, on the basis of domestic equipment, in particular, the WP 90×25 extruder with modified working bodies, a wide range of products has been launched (for example: flooring profiles for civil and industrial construction, finishing boards, platbands, plinths, etc.).