The invention discloses a machinery expanding lining anticorrosion alloy composite tube and a manufacturing method thereof. The composite tube is composed by an anticorrosion alloy inner tube and a low-carbon steel outer tube, wherein the anticorrosion alloy inner tube and the low-carbon steel outer tube are assembled, and the outer surface of the anticorrosion alloy inner tube and the inner surface of the low-carbon steel outer tube are tightly combined by adopting a subsection expanding way after assembly. The anticorrosion alloy inner tube is a seamless tube or a welding tube; the low-carbon steel outer tube is a seamless tube or a welding tube; when the anticorrosion alloy inner tube and the low-carbon steel outer tube are both welding tubes, the weld joints of the anticorrosion alloy inner tube and the low-carbon steel outer tube are flush with the surfaces; the height difference of the welding joints and the inner and outer surfaces is smaller than or equal to 0.5mm. The machinery expanding lining anticorrosion alloy composite tube and the manufacturing method thereof have the beneficial effects that due to the adoption of the method, an oil and gas gathering and transferring pipeline in a severely corroded region can be manufactured, and the method is free of special requirements on fields and technologies and is easy to popularize.