The hydration products of calcium sulfoaluminate (CSA) cement are different from those of Portland cement. The degradation of CSA cement subjected to wet-dry cycles in sulfate solution was studied in this paper. The surface corrosion was recorded and the microstructures were examined by scanning electron microscopy (SEM). The results show that SO42-, Na+, Mg2+, and Cl− have an effect on the stability of ettringite. In the initial period of sulfate attack, salt crystallization is the main factor leading to the degradation of CSA cement specimens. The decomposition and the carbonation of ettringite will cause long-term degradation of CSA cement specimens under wet-dry cycles in sulfate solution. The surface spalling and microstructure degradation increase significantly with the increase of wet-dry cycles, sulfate concentration, and water to cement ratio. Magnesium sulfate and sodium chloride reduce the degradation when the concentration of sulfate ions is a constant value.