A polyurethane composite is disclosed comprising rigid polyurethane and foamed thereupon a flexible integral skin (surface pore closed) polyurethane foam, wherein the rigid polyurethane having a density range of 600 kg/m3 to 1200 kg/m3, a Shore A hardness range of 90 to 99, a Shore D hardness range of 40 to 80, a tensile strength range of 10MPa to 60 MPa, a flexural strength range of 20 MPa to 60 Mpa, a elastic flexural modulus range of 800 MPa to 2500 Mpa, an elongation rate at break of 10-100% and an elongation at break of 25-150%; wherein the flexible integral skin (surface pore closed) polyurethane foam having a density range of 60 kg/m3 to 200 kg/m3, a tensile strength of 60 kPa to 250 kPa, an elongation at break of 70-180%, a tearing strength of 130-220 N/m, a resilience of falling ball of 40-70%, IFD25% of 200-600 N and IFD65% of 600-1800 N.