The paper considers the issues of obtaining a composite material based on gypsum, fly ash and sulfur with improved performance. Regularities of impregnation of a gypsum sol matrix with a sulfur melt are established, taking into account the capillary-porous structure of the gypsum sol stone and the physical and technical properties of sulfur. The conducted studies make it possible to determine the sulfur mass transfer coefficient ams and the maximum sulfur-containing Us in impregnated products, depending on the initial values of the sulfur melt temperature, water-solid ratio and fly ash content. This allows to determine quickly and effectively the duration of impregnation to a given sulfur content for a specific composition and size of gypsum products. Technological factors influencing the hardening coefficient, water resistance and chemical resistance of gypsum ash products impregnated in sulfur melt have been studied. An analysis of the results shows that the strength of samples impregnated with sulfur increases while the degree of filling of the pore space with it is increasing. So, with increase in the relative sulfur content (v = Us / Usmax) from 0.30 to 0.90, the compressive strength increases from 10.1 to 42 MPa. It has been established that water resistance of the impregnated samples significantly depends on the degree of impregnation and the amount of fly ash. The experiments carried out give reason to believe that the material based on gypsum, ash and sulfur refers to waterproof materials, since the softening coefficient is higher than 0.7. It has been established that gypsum and gypsum samples impregnated with sulfur melt have a chemical resistance coefficient of at least 0.7, which allows them to be classified as chemically resistant. The resulting sulfur-gypsum composite is distinguished by high strength, water and corrosion resistance to aggressive environments of livestock complexes, food and chemical industries, where it should be used in the form of special facing products.