The invention discloses a composite and method for manufacturing an elastic operation kit and relates to the field of biomedical high polymer materials. The composite is in a five-layer structure andcomprises an outer layer, a TPU (thermoplastic polyurethane) film layer, a water-proof layer, a hot melt adhesive film layer and a contact layer from the top down. The outer layer, the TPU film layer,the water-proof layer, the hot melt adhesive film layer and the contact layer are sequentially composited and formed; the prepared composite has the advantages of the traditional material and high elasticity and high rupture strength; at the same time, cloth layers are arranged on the two sides of the composite; the composite has the advantage of good water absorptivity; at the same time, an antimicrobial agent is added into the TPU film layer, so that the composite has sterilization and disinfection effects; and the composite is applicable to the production of medical textiles and meets requirements of people on comfortable wearing and health.