As one of the important factors affecting the structural durability of cementitious materials, sulphate erosion not only reduces the service life of the material but also poses a threat to the structural safety of the project. At present, scholars around the world have conducted extensive research on topics related to external sulphate attacks and have achieved fruitful results. However, the process and mechanism of attack degradation of the gelling material are not clear. In this paper, gypsum sand was introduced into the mortar. The effects of gypsum content, gypsum particle size and curing temperature on physical properties such as expansion and strength of specimens were investigated. X-ray diffraction (XRD), thermogravimetry (TG), differential scanning calorimetry (DSC), Scanning Electron Microscopy (SEM) and energy dispersive spectrometry (EDS) were used to analyse specimens’ phase composition and microstructure evolution at different attack ages. Finally, cementitious materials’ degradation process and mechanism under internal sulphate attack (ISA) were analysed. Through the above research, the following main conclusions are drawn: (1) The swelling rate of cement mortar specimens all increased with the increase of gypsum dosing; (2) The expansion of cement pastes and mortars does not increase with the increase in curing temperature; (3) The gypsum particle sizes are smaller, the expansion of mortar specimens is larger, and the loss of compressive and bending strength of mortar specimens is large; and (4) The main reaction product of ISA is Ettringite (AFt). The gypsum formed during the ISA process does not cause expansion, while AFt is the main reason for the destruction of the cementitious material.