A wear behavior of electroless (Ni-P-X, X: SiC, $Al_2O_3$, Diamond) composite coating layers, formed under various conditions on commerical grade low carbon steel, has been investigated using Taber abrasion tester and scanning electron microscope. Several factors, which are type of particles, co-deposited content, particle size, distribution of particles and heat-treatment, influenced the wear resistance. The wear resistance of the composited coating layers after heat-treatment at $400^{circ}C$ for 1 hr was increased 70 times with diamond, 15 times with SiC and 8 times with $Al_2O_3$, compared with the electroless nickel plating layer without heat-treatment.