Abstract: Dual wall co-extruded corrugated tubing which includes an outer corrugated protective layer fabricated from a relatively rigid plastic material, such as polypropylene or nylon, which provides crush strength, abrasion resistance, enhanced burst strength and enhanced thermal resistance and an inner corrugated sealing layer fabricated from a softer, more ductile, polymeric material, such as a thermoplastic elastomer, to provide a sealing surface. The dual wall co-extruded corrugated tubing is preferably fabricated as an integral one-piece component in a single operation and replaces prior art single layer extruded corrugated tubing, which is fabricated from a relatively rigid plastic material, and having end seals, which are fabricated from a softer, more ductile, polymeric material, attached to ends of the length of extruded corrugated tubing in a separate operation.