In this paper, aeolian sand (AS) with different contents (0 %, 25 %, 50 %, 75 % and 100 %) was used as fine aggregate to prepare aeolian sand concrete (ASC). The effects of AS content and dry-wet cycle (DWC) times on the durability of ASC under sulfate (5 % Na2SO4) erosion conditions were investigated by DWC tests. The mass loss rate, compressive strength loss rate and relative dynamic elastic modulus (RDEM) were used as the macroscopic performance evaluation indexes, while the damage degradation mechanism of ASC was revealed by combining the microscopic technical means such as SEM, XRD, TG-DSC and NMR. The results show that the macroscopic properties of ASC under the action of DWC of sulphate all show the first increase and then decrease, as when the dosage of AS is below 50 %, the "bead effect" and "padding effect" of AS can further improve the internal densification of ASC, thus effectively resisting external sulphate erosion. During sulphate erosion, SO42- firstly reacts with cement hydration product Ca(OH)2 to generate erosion products such as Ettringite (AFt) and fills them within the original defects, with short-term rnhancement of macroscopic properties. As the DWC continue, the excessive erosion products accumulated, resulting in the destruction of pore structure and extension through the phenomenon, the matrix compactness is reduced, and the macroscopic properties degraded. The grey entropy correlation analysis yielded that the grey entropy correlation grade of bound fluid saturation, harmless pore percentage and less harmful pore percentage with compressive strength were all above 0.8, and the GM(1,4) strength prediction model established on the basis of the above pore structure parameters has a high prediction accuracy, and the relative errors between the predicted strength values and the actual strength values are within 10 %, and the research results can provide certain theoretical support for the study of the durability of ASC in sulfate erosion environment.