An abrasion resistant composite hose comprises (a) an outer layer composing a spiral tape of a soft synthetic resin, where adjacent side edges of the spiral tape join each other to form the outer layer, (b) a spiral reinforcement of a hard synthetic resin for retaining and reinforcing the outer layer, and (c) an inner layer comprising a spiral strip formed by a rubber, where adjacent side edges of the spiral strip join each other to form the inner layer, and the outer layer and inner layer join each other. In such a composite hose having this structure, at least a periphery of the strip except an exposed surface to an inner surface of the hose is covered with a covering element comprising a rubber adhesive to the soft synthetic resin constituting the outer layer, and the rubber strip is formed by a rubber having higher abrasion resistance than the covering element to obtain a composite hose having enhanced abrasion resistance.