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Corrosion is one of the causes of material failure in chemical companies. As happened in the phosphoric acid factory in Gresik City, East Java. There is a reducer pipe that has been corroded on the surface of the inner wall. Given the fluid flowed in each process is phosphoric acid in the form of slurry. To overcome this, FRP material is chosen as an alternative coating, because of its resistance to erosion and corrosion. The material is made from a layer of woven roving and mat laminated using resin, catalysts and other additives. In this research, we will discuss the testing of FRP (Fiberglass Reinforced Plastic) material with variations in the laying of Matt-Woven Roving (R,2M,R,3M,R), (2R,4M,2R), and (2R,M,2R,2M,R), the type of hybrid resin and concentration of resin (10:1, 9:1, 8:1). In this test there is an immersion test and tensile test to determine the effect of fluid and its material strength. From the above research, that the most optimal composition which is more resistant to corrosion rate is in the composition of the hybrid resin type (75% DERAKANE 411 25% 157 BQTN EX) with a variation of layer 3 (2R,M,2R,2M,R) and the most optimal composition that is more resistant to tensile strength is the composition of the resin concentration of 10:1 with a variation of layer 3 (2R,M,2R,2M,R) of 215,75 MPa. So it can be concluded that the most optimal results in the manufacture of FRP material for layers in the reducer is the composition of the resin concentration of 10:1 with variations of layer 3 (2R,M,2R,2M,R) and hybrid resin species composition (75% DERAKANE 411 25% 157 BQTN EX) with layer 3 variations.