An exhaust tail pipe includes a front outer tube, an inner tube and a rear tail pipe. The inner tube has a plurality of screw holes on one side mating a plurality of apertures formed on a rear coupling portion of the front outer tube to be fastened together by a plurality of bolts. The rear coupling portion is coupled on the front end of the rear tail pipe so that the rear section of the inner tube is held at the rear end of the rear tail pipe and fastened together by welding. Such a structure allows the front outer tube and rear tail pipe to be made of different materials, thus can maintain aesthetic appeal of the appearance to enhance product value.