A PU composite and a method of fabricating the same are provided. The fabrication method includes: (a) providing a release paper; (b) coating a fabric layer on the release paper, the fabric layer containing a PU resin, an abrasion resistant, and a colorant; (c) drying the fabric layer; (d) coating a first laminated layer on the fabric layer; (e) drying the first laminated layer; (f) laminating a wet PU foam layer on the first laminated layer; (g) releasing the release paper to form a semi-product; (h) providing a plastic layer, which is of a thermoplastic; (i) coating a second laminated layer on the plastic layer; (j) drying the second laminated layer; and (k) laminating the semi-product of Step (g) on the second laminated layer, so as to form a PU composite. Compared with conventional PU composites, the PU composite of the present invention has better UV resistance, solvent resistance, and abrasion resistance.