Disclosed are a nano fiber reinforced composite and a method of manufacturing the same. A spinning dope (nano fiber forming spinning dope) having a viscosity capable of fiber formation upon electrospinning and a spinning dope (spinning dope for matrix) having a viscosity incapable of fiber formation upon electrospinning are electrically spun onto the same collector with a high voltage applied thereto through different nozzles of the same nozzle block with a high voltage applied thereto. In the nano fiber reinforced composite, nano fibers are uniformly arranged between matrix components with no fibers formed therein, the nano fibers being arranged at an orientation angle of 90.degree. or less relative to the longitudinal axis of the composite material. The nano fibers used as reinforcing material can be uniformly distributed within matrix components by a single procedure, and the contact area between the nano fibers and the matrix components are very large because the diameter of the nano fibers used as reinforcing material is small.