By employing response surface methodology (RSM), the influence of three factors, i.e. water-binder ratio (M/C), aggregate ratio (G/C) and the mass ratio of magnesium oxide to phosphate (M/P), at different temperatures (0， -20 ℃) on the compressive strength and flexural strength of magnesium phosphate cement concrete was investigated. By using Design-Expert software to analyze data, the regression model was obtained, which reflects the influence of three factors on the mechanical properties of MPC concrete at different environmental temperatures. The degree of influence of these three factors on the concrete strength under low temperature was: W/C>M/P>G/C. The compressive strength and flexural strength of MPC concrete decreased with the increase of W/C. The compressive strength and flexural strength of MPC concrete decreased with the increase of G/C, increased with the increase of M/P at -20 ℃. The compressive strength increased with the increase of G/C, decreased with the increase of M/P at 0 ℃; The flexural strength decreased with the increase of G/C, decreased with the increase of M/P at 0 ℃. The 7 d compressive strength and flexural strength of MPC concrete at -20 ℃ showed its maximum value at W/C=0.14, M/P=5.0, and G/C=2.0, whilst the 7 d compressive strength of MPC concrete at 0 ℃ reached its maximum value at W/C=0.14, M/P=3.0, and G/C=3.0; the 7 d flexural strength of MPC concrete at 0 ℃ reached its maximum value at W/C=0.14, M/P=3.0, and G/C=2.0. The deviation between the predicted strength of the model and the actual value of the test was less than 10%, confirming the good significance of the model established.