Therefore, PVC foam board is generally considered to be safe and non-toxic when used as intended. However, like with any material, it is important to handle and use expanded PVC foam according to the manufacturer's instructions and safety guidelines. In its raw form, PVC foam may release some fumes, but these are typically not harmful to humans. However, if PVC foam is burned, it can release toxic fumes, so it should not be incinerated or exposed to high heat. Overall, as long as proper handling and safety measures are followed, expanded PVC foam is considered to be a safe and practical material for various applications.