A multi-layered, structural, corrosion resistant composite includes, in an exemplary embodiment, a core layer having a first surface and an opposing second surface, a first fiber reinforced layer bonded to the first surface of the core layer, a second fiber reinforced layer bonded to the second surface of the core layer, and a corrosion resistant thermoplastic liner layer bonded to the second fiber reinforced layer. The core layer is formed from a closed cell polymeric foam.