By selecting raw materials with low alkali content, using high silicon content raw materials, improving clinker calcination process, and reasonably controlling cement grinding indicators, a low alkali and high silicon content medium sulfate resistant cement with cement alkali content<0.30%, 14d linear expansion rate<0.030%, clinker tricalcium aluminate<4.0%, and SM (silicic acid rate) of about 3.50 has been developed and produced, meeting the quality requirements of special cement for underground concrete structures in areas with high alkali and sulfate content in hydraulic concrete.