The soil in the northwest loess irrigation area has been affected by the dual effects of dry-wet cycling and salt pollution, leading to significant deterioration of the loess properties in this region. Taking Q₃ loess contaminated by Na₂SO₄ as the research object, direct shear tests and scanning electron microscopy (SEM) are used to analyse the changes in mechanical properties and microstructure characteristics after different numbers of dry-wet cycles. The results show that: Under the dual effects of dry-wet cycling and salt pollution, the strength of the loess deteriorates significantly, and the microstructure changes significantly. Among them, the cohesion shows obvious deterioration, with a decline rate of up to 38.24% to 51.4%. With the increase of salt pollution and dry-wet cycling times, the proportion of individual particles in the loess body increases significantly, and the aggregates begin to disintegrate; Na₂SO₄ repeatedly crystallizes and dissolves during dry-wet cycling, thereby exerting a combined effect of salt swelling and salt erosion on the soil; among the two effects, the destructive effect of dry-wet cycling on the soil structure is greater than that of salt pollution. The research results provide an effective reference for engineering activities and pollution control in loess areas.