Abstract: The use of steel fibers and recycled rubber aggregate to prepare concrete can achieve the utilization of solid waste resources and ensure its good mechanical properties. In this paper, the flexural performance evolution of steel fiber reinforced rubber concrete (SFRRC) under the extreme conditions of ultra-low temperature (up to −196℃) was investigated, and seven groups of beam specimens with different ratios of steel fiber reinforced rubber concrete were designed to carry out four-point bending tests after low-temperature deep-cooling treatment to analyze the effect of ultra-low temperature on the flexural properties of SFRRC. It is demonstrated that with the increase of steel fiber and rubber volume admixture, the flexural strength of SFRRC is significantly increased at room temperature. As the temperature decreases, the bending and tensile strength of steel fiber reinforced rubber concrete is significantly improved, and when the temperature decreases to −196℃, its bending strength can be improved by 151.6%. Meanwhile the SFRRC toughness decreases in the ultra-low temperature environments. The research results provide support for the optimal design of steel fiber reinforced rubber concrete and its application in ultra-low temperature engineering.