Abstract: To study the sulfate resistance performance of hybrid fiber reinforced rubber concrete (HF/RC), the apparent phenomena, mass loss, ultrasonic parameters and compressive strength of normal concrete (NC) and HF/RC were analyzed during 240 dry-wet cycles under sulfate environment. SEM and XRD were used to analyze the microstructure and phase composition of the specimen under sulfate attack. The results show that with the increase of dry-wet cycles, the mass and compressive strength of NC and HF/RC specimens increase firstly and then decrease. Ultrasonic parameters are closely related to compressive strength and corrosion resistance coefficient. In the early stage of erosion, SO₄ ²⁻ reacts with the cementitious material to fill the original pores, and the compactness of the matrix is improved. With the continuous consumption of cementitious materials, voids and pores appear in the matrix due to the physical erosion caused by repeated crystallization of sodium sulfate and the chemical erosion caused by sulfate. Rubber particles and hybrid fibers delay the emergence and development of crack and slow down SO₄ ²⁻ diffusion. The generation of expansive products is inhibited, and the development of surface cracks induced by crystallization stress is delayed. The damage degree of HF/RC in each stages of sulfate erosion is better than that of NC. After 240 dry-wet cycles, the corrosion resistance coefficient of NC is 69.00% while that of HF/RC is 78.87%.