A new three-layer non-woven composite was developed with two materials by spun-lacing method. One was a special non-woven on surface layers, which was trial-produced by wet laying method beforehand using pure super-short and super-fine polyester fibers through proper selecting processing parameters. The other was a polyester woven fabric in the middle layer. The composite structure and bonding mechanisms were analyzed based on micrographs of the non-woven composite by scanning electron microscopy. Additionally, its mechanical properties were tested by physical methods. Its properties such as tensile, trapezoid tearing, bursting, bending and compression ratio were compared with those of a synthetic leather substrate made by polyester-nylon complex fibers (micro-split-fiber). Furthermore, the possibility of substituting the synthetic leather substrate with the new non- woven composite is discussed here.