Tubing comprising an inner layer, an outer layer and a middle layer, wherein the inner layer comprises a polyethylene, the outer layer comprises a thermoplastic polyurethane and the middle layer comprises an ethylene ethyl acrylate copolymer or an ethylene methyl acrylate copolymer or an anhydride grafted ethylene methyl acrylate copolymer, a copolymer of two or more of the acrylate copolymers or a mixture of two or more thereof.