Tubing refers to a flexible hose or pipe used in plumbing, irrigation, and other industries. Tubing may be made of polyvinyl chloride (PVC), polyethylene (PE), copper, or other material. Tubing is usually supplied in rolls compared to rigid pipe which is sold in straight lengths called joints.

Tubing may also refer to the recreational activity of floating down a river in an inner tube. Alternatively, the tube may be pulled behind a motorboat, resulting in a high-speed experience far removed from the sedate pace of river tubing.