There are provided a steel sheet for resistance to composite corrosion from sulfuric acid and hydrochloric acid, having excellent wear resistance and surface quality, and a method of manufacturing the same. The steel sheet having excellent surface qualities may be provided by improving resistance to erosion occurring due to coal cinders to increase a lifespan thereof and securing excellent resistance to composite corrosion from sulfuric acid and hydrochloric acid. Wear resistance may be significantly increased by adding P, and in order to solve a problem in that wear resistance is deteriorated due to the addition of P, a component system and a hot rolling process condition may be controlled, thereby forming a corrosion resistant layer having excellent corrosion resistance.