Abstract: A composite abrasion resistant, coated and abrasive containing pipe lining sheet comprises a pipe lining layer consisting from about 30 to about 70% by volume of abrasion resistant abrasive granules (preferably from about 45 to about 55% by volume of silicon carbide, alumina or alumina/zirconia granules of blocky shape, nonaligned orientation and diverse size) and from about 70 to about 30% by volume (preferably from about 55 to about 45% by volume) of a flexible organic resin binder, preferably phenolic, polyurethane, polybutadiene-acrylonitrile or epoxy resins. The pipe lining sheet can optionally be provided with a paper or textile backing bonded thereto, or with a backing of nonabsorbent, nonreactive film such as polyester, which can later be stripped off the abrasion resistant pipe lining material prior to use for lining pipes.