Abstract: A composite liner for lining substrates, which does not employ volatile organic solvents, is provided. The composite liner comprises a chemical resistant layer, and a tie layer which is tacky prior to cure, disposed on the chemical resistant layer. Once the tie gum layer is disposed on the substrate such as a metal tank liner wall, and cured, the composite liner adheres tightly to the substrate. Also provided is a novel tie gum composition for the tie layer, which comprises a halogenated, sulfonated polyolefin, an epoxidized elastomer, preferably a low viscosity halogenated rubber, a curing agent for the epoxidized rubber, preferably an acid acceptor for the halogenated, sulfonated polyolefin, preferably a tackifier, and preferably an adhesion agent.