The invention relates to a lining structure of an ultrahigh temperature erosion-resistant glass electric melting furnace. The lining structure comprises an electrode, electrode bricks, first non-electrode bricks and second non-electrode bricks, wherein a conductive refractory material is adopted by the electrode bricks and the second non-electrode bricks; a non-conductive or low-conductive refractory material is adopted by the first non-electrode bricks; the electrode bricks are arranged along crossed four directions on the circumference; the electrodes are inserted through the electrode bricks; the electrode bricks, the second non-electrode bricks and the first non-electrode bricks are in spaced and staggered distribution on the circumference; 2-5mm brick joints are arranged between brick bodies of the electrode bricks, between brick bodies of the second non-electrode bricks, and between the electrode bricks and the second non-electrode bricks and the first non-electrode bricks; cooling air hoses are paved into the brick joints; the thicknesses of the first non-electrode bricks are smaller than those of the second non-electrode bricks; and a cooling box is arranged on the outer walls of the first non-electrode bricks and the second non-electrode bricks. The disadvantage of electric conduction of the conductive refractory material is avoided while the high temperature resistance and the corrosion resistance of the electric melting furnace are improved by employing the conductive refractory material as a lining of the electric melting furnace.