There are abundant sea-sand resources on the earth. Traditional sea-sand concrete faced various problems relating to insufficient anticorrosion ability. In this paper, artificial seawater, sea sand, industrial waste, steel fiber, and polycarboxylate superplasticizer were used to prepare ultra-high-performance polymer cement mortar (SSUHPC). At the same time, freshwater river-sand ultra-high-performance polymer cement mortar (FRUHPC) with the same mixing ratio was prepared for comparative study. The compressive strength of SSUHPC reached 162.1 MPa, while the that of FRUHPC reached 173.3 MPa, which was slightly higher. Meanwhile, SSUHPC showed excellent anticorrosion characteristics in terms of carbonization, frost resistance and chloride resistance, and especially for sulfate resistance. The composition of SSUHPC was separated into three parts: mortar, pore and steel fiber, and the performance difference mechanisms of SSUHPC and FRUHPC were investigated by X-ray computed tomography (X-CT), mercury intrusion porosimetry (MIP), scanning electron microscopy (SEM), and X-ray diffraction (XRD). The hydration degree of mortar in SSUHPC was higher, with higher content of CSH and CH, and its better optimized gel pore characteristics gave SSUHPC better corrosion resistance. The mechanical properties of SSUHPC were slightly poor due to the uneven dispersion of steel fibers and air pores, with an- air pore porosity of 1.52% (above 200 μm) that was twice that of FRUHPC (0.6%). In this paper, the mechanics and anticorrosion performance of ultra-high-performance polymer cement mortar prepared with seawater sea sand were comprehensively evaluated, and the mechanism of performance difference between SSUHPC and FRUHPC was revealed, conducive to the targeted improvement of sea sand concrete.