A polyurethane coating hume pipe according to the present invention comprises: a pipe unit formed from a concrete material; and a lining layer formed on the inner circumferential surface of the pipe unit. The lining layer is formed from a polyurethane resin composite material. The polyurethane resin composite comprises 100 wt% of a mixture of isocyanate and polyol. The polyurethane resin composite further comprises 30-60 wt% of an aggregate, 10-20 wt% of a plasticizer, 10-30 wt% of a pigment, and 3-6 wt% of silicon carbide.