Abstract: A coextruded multiple layered medical-surgical tubing employs a first layer of polyvinyl chloride and a second layer of polyurethane laminated as an integral multi-layer tube. The polyurethane creates a non-migrating medical-surgical tubing. The polyvinyl chloride and polyurethane are coextruded with the polyurethane heated at a curing temperature of 400.degree. to 450.degree. F. and the polyvinyl heated to a temperature of 300.degree. F. and rapidly cooled. The coextruded tubing then may pass through a cooling unit which rapidly reduces the temperature of the coextruded polyvinyl-polyurethane tubing medical-surgical tubing and positively prevents destruction of the polyvinyl layer as a result of the high temperature of the polyurethane. The relative quantity of thickness of the inexpensive plastic and the polyurethane layers are selected to provide any desired characteristic; such as hardness and flexibility, coupler adaptability and the like.