In order to promote the large-scale utilization of coal gangue in coal mine areas under high sulfate environment, this article prepared shotcrete with different coal gangue substitution rates, and studied the influence law of coal gangue on the sulfate attack resistance of shotcrete under the action of dry-wet cycles. The appearance, mass loss rate, relative dynamic elastic modulus, relative compressive strength, sulfate ion distribution evolution and micromorphology changes before and after erosion were studied, and the influence mechanism of coal gangue on the sulfate attack resistance of shotcrete was obtained. The results show that under the action of sulfate dry-wet cycles, the deterioration process of coal gangue shotcrete (CGS) is divided into three stages: strengthening stage, initial damage and macroscopic damage. The deterioration degree of CGS is synergistically affected by the number of dry-wet cycles and the substitution rate of coal gangue. The sulfate resistance of CGS increases at a substitution rate of 25% (mass fraction). When the substitution rate exceeds 25%, the sulfate attack resistance of CGS decreases with the increase of substitution rate. The research results provide important theoretical support for the application of CGS structures in mines.