The foamed composite was most flexible at 2.0 wt.% of the mAC content. The large mAC particle size of 22 lm gave PVC/rice hull foamed composite with the highest flexural modulus while the 5 lm provided one with the lowest modulus. The highest impact strength was achieved in the foamed PVC/rice hull composites with 5 lm mAC at 0.5 wt.%. The impact strength decreased as the level of the mAC was increased from 0 to 2.0 wt.%. The maximum impact value was found when mAC 5 lm was applied.