To against the defect of the strength developing and water resistance of phosphogypsum-lime-flyash system，machine grinding was used to improve the granular distributions.The physical properties and the water resistance of the phosphogypsum-lime-flyash system in different granular distributions were studied.After blended phosphogypsum with lime and flyash in different proportions，aged for 24h，the samples were pulverized into different granular distributions.Added cement，AC reinforcing agent and water reducer with proportions of 5%，3% and 0.5% respectively，the samples were poured water which according the water consumption of standard consistency.Before measuring the physical properties and water resistance，specimens were shaped in the model of 160 mm×40 mm×40 mm and conserved in the curing room for different ages.The results showed that including 40% phosphogypsum and activating by pulverizing，these specimens pressure strength and softening coefficient can reach at 27.76 MPa and 86% after 28 d of the preparation of specimens as cement mortar blocks，without discharging waste water which causing secondary pollution.