The invention relates to a low temperature dry-wet circulation erosion device, consisting of timing alarm clocks, sound control delay switches, sound insulation seal boxes, a refrigerator, baskets, erosion solution tanks, an electronic valve and a water pump. The top of the refrigerator is equipped with two sound insulation seal boxes. Every sound insulation seal box is equipped with a timing alarm clock and a sound control delay switch inside. An upper erosion solution tank and a lower erosion solution tank are arranged in the refrigerator. Baskets are arranged in the upper erosion solution tank and the lower erosion solution tank. The electronic valve is arranged on the bottom of the upper erosion solution tank. A water inlet of the water pump is arranged on one side of the lower erosionsolution tank. A water outlet of the water pump is arranged above one side of the upper erosion solution tank. The powers of the electronic valve and the water pump are respectively connected with two sound control delay switches. The invention makes a sample repeatedly being on the circulation between the dry erosion solution and immersion erosion solution. The device can simulate the erosion effect of the dry-wet circulation on cement based products under the low temperature environment.