A new kind of high strength cementitious material is made from phosphogypsum (PG), active carbon and fly-ash. Through the orthogonal research, it was showed that the calcination temperature, retention time, dosage of active carbon and fly ash on the compressive strength of cementitious binder are the most important. The result also showed that, in the conditions of temperature 1200°C, time retention 30 min, dosage of active carbon 10%, dosage of fly ash 5%, the compressive strength of the cementitious material for 3d and 28d could reach to 46.35MPa and 92.70MPa, the content of sulfur trioxide was 11.60% accordingly. A lot of active mineral materials, such as dicalcium silicate, tricalcium silicate, tricalcium aluminate were formed in the calcination. The C-S-H gel, calcium hydroxide and ettringite were found in 3d and 28d hydrates. It is found that the lime saturation ratio and silica modulus need to be control between 0.40~0.65 and 4~8 in order to produce high strength cementitious material.