High-pressure, ultra-abrasion-resistant (co-extruded POE) steel-reinforced multi-layer composite pipes are lined with a novel modified polyolefin abrasion-resistant material. They utilize a new bidirectional reinforcement production process to incorporate steel as a pressure-resistant reinforcing phase, meeting the thickness and strength requirements of CJ/T189-2007 standard. The operating pressure can reach up to 10.0 MPa. The abrasion-resistant layer material is chemically and physically modified, enhancing polyolefin elastomers, silicone rubber, and ultra-high molecular weight polyethylene, etc., to offer excellent wear resistance and processing properties. With the addition of the abrasion-resistant layer, the pipes' wear resistance during conveying slurry and solid media is significantly improved, thereby extending the service life of the pipes. Their wear resistance far exceeds that of currently recognized ultra-high UHMW PE abrasion-resistant plastic pipes, with a wear rate against mortar that is more than ten times higher. They can be widely used in environments where pipes are severely worn by solids, liquid-solid mixtures, powders, slurries, and are subject to salt corrosion.