High-pressure, super-abrasion-resistant (co-extruded POE) steel-reinforced multi-layer composite pipes are made with a novel modified polyolefin as the inner layer. They employ a new bidirectional reinforcement production process to use steel as the pressure-resistant reinforcing phase, meeting the thickness and strength requirements of CJ/T189-2007 standard. The operating pressure can reach up to 7.0 MPa. The abrasive layer material is chemically and physically modified, enhancing polyolefin elastomers, polysiloxanes, and ultra-high molecular weight polyethylene, offering both excellent abrasion resistance and processing properties. With the added abrasive layer, the pipes significantly improve their abrasion resistance during the transportation of slurries and solid media, thereby extending the service life of the pipes. Their abrasion resistance is far superior to that of the currently recognized ultra-high UHMW PE abrasion-resistant plastic pipes, with a wear rate for mortar that is more than ten times lower than that of ultra-high. They can be widely used in environments where severe pipe abrasion and corrosion from salt and other substances are present.