To　investigate　the　mechanical　properties　of　SFRC　(Steel　Fiber　Reinforced　Concrete)　in　low-temperature　environments,　a　3D　mesoscale　model　approach　was　employed　to　simulate　the　mechanical　behavior　of　SFRC　specimens　at　cryogenic　temperatures.　The　model　considers　SFRC　a　multiphase　material　composed　of　mortar,　aggregate,　ITZ　(Interface　Transition　Zone),　and　steel　fiber.　Using　the　mesoscale　modelling,　the　damage　pattern,　stress-strain　curve,　load-deformation　curve,　dissipated　energy,　strength　under　compressive　and　splitting-tensile　loadings,　strength　prediction　formula　as　well　as　the　flexural　toughness　of　SFRC　specimens　with　different　steel　fiber　content　at　low　temperatures　were　obtained　and　analyzed.　The　results　show　that　the　compressive/splitting　tensile　strength　significantly　increases　with　the　decrease　in　temperature.　The　splitting　tensile　strength,　the　peak　deformation　as　well,　and　the　dissipated　energy　increase　in　the　case　of　a　greater　steel　fiber　volume　fraction　while　the　improvement　effect　of　fiber　content　is　weaker　with　the　decrease　in　temperature.　A　prediction　formula　that　considers　the　coupling　effect　of　fiber　volume　fraction　and　temperature　on　the　tensile　strength　of　concrete　was　proposed.　The　effect　of　steel　fiber　on　compressive　strength　is　not　obvious　regardless　of　temperature.　The　flexural　toughness　index　of　SFRC　increases　significantly　with　increased　steel　fiber　content　but　is　insensitive　to　temperature　changes.