Foamed concrete materials based on sulpoaluminate cement were prepared by the chemical foaming method. The effects of water-cement ratio, foaming agent, and foaming stabilizer on the mechanical and thermal properties of foamed concrete were studied. Meanwhile, a portion of cement was replaced with foamed phenolic particles to further optimize the performance of foamed concrete; the results show that when the water-cement ratio was 0.53, the foaming agent content was 5%, the foam stabilizer was 1%, and the substitution of phenolic particles was 20%, the performance indexes of foamed concrete were the best. Methods, describing briefly the main methods or treatments applied: dry density was 278.4 kg/m(3), water absorption was 19.9%, compressive strength was 3.01 MPa, and thermal conductivity was 0.072 W/(m<bold>K</bold>). By the pore structure analysis of the foamed concrete suing Micro-CT, it was found that when the replacement amount of phenolic particles was 20%, the pore size of foamed concrete was relatively uniform, the minimum D-90 was 225 mu m respectively. The combination of organic and inorganic matrix and optimized pore structure improved the performance of foamed concrete.