The invention relates to an absorption tower body material for a desulfurization and denitrification device. The absorption tower body material comprises the following components of, in parts by weight, 55-65 parts of aluminum-tin alloy, 17-31 parts of manganese, 16-27 parts of silicon nitride, 7-14 parts of bismuth fluoride, 5-10 parts of molybdenum fiber yarns with 3-6 meshes, 2-4 parts of perlite particles, 1-3 parts of ceramic fibers and 1-2 parts of potassium borohydride. The material is excellent in performance, high in strength, resistant to corrosion and reliable in operation.