Abstract: A conduit assembly and a method of manufacturing the same are disclosed and described. The conduit assembly has an outer wall, an inner wall, and a corrugated wall disposed between the outer and inner wall. A conduit section is formed by connecting a plurality of conduit assemblies to enclose a hollow space along the length of the conduit section. The conduit sections may be joined by an axial connector to form a conduit. In one exemplary application, the conduit comprises a fiberglass reinforced plastic material and is used as a stack or chimney liner.