In accordance with an exemplary embodiment of the present invention, an abrasion resistant transparent armor composite may comprise an elastomer facing layer and a urethane backing layer, wherein the facing layer comprises a Shore A hardness from about 45 to about 80, a tensile strength from about 4000 to about 8000 psi., a Bashore hardness of about 46, and a softening point at least about 380° F. The elastomer may comprise a polyester based urethane polymer. Disclosed features and specifications may be variously controlled, adapted or otherwise optionally modified to improve and/or modify the performance characteristics of the abrasion resistant transparent armor composite. Exemplary embodiments of the present invention generally provide abrasion resistant transparent armor for use as, for example, a composite to layer over a vehicular window, an airplane canopy, and building windows.