Abstract: In order to study the similarities and differences of mechanical and internal fine view of the structure between artificial sandstone and deep coal seam roof sandstone, artificial sandstone of different material proportions and deep roof sandstone in No. 12 Coal Mine of Pingmei Company were measured by a series of tests, including acoustic wave velocity test, uniaxial compression test, CT scanning, and high-pressure mercury injection test. The experimental results show that the greater the particle size and the higher the mass ratio of the quartz sand, the greater the elastic modulus of the artificial sandstone. For the artificial sandstone, aggregate and pore structure are uniform distribution, both the porosity and permeability are negatively correlated with the mass fraction of clay. The elastic modulus of roof sandstone is between large-grained and coarse-grained artificial sandstone, and the density distribution of rock mass is more discrete. The permeability and pore radius distribution are 1 to 2 orders of magnitude smaller than that of artificial sandstone. Comparison results show that artificial sandstone can better simulate on mechanical properties of deep roof sandstone, and on the pore structure artificial sandstone and deep roof sandstone has bigger difference.