There is a cooling tower located in the Golmud Salt Lake area, and due to the erosion of the acid gas and the alternate heating and cooling climate in the winter, it is seriously damaged. In order to grasp the damage situation of the cooling tower, the on-site test of the tower on the falling-off of the concrete, the distribution and propagation of the cracks and the concrete strength has been performed. Based on the test result, the internal force of the tower has been calculated with the application of the ABAQUS software, and the safety of the tower has been analyzed with the ratio of the ratio of the tower internal force and the resistance. According to the analytical result, the strengthening scheme has been proposed, namely, adding concrete layer to the outside surface and mortar layer to the inside surface of the tower, and coating the mortar layer with impervious material. Moreover, the calculation methods of the equivalent elastic modulus and the equivalent strength in verifying the bearing capacity after strengthening have been introduced in the paper, which provides reference to the damage evaluation and strengthening design for engineering projects of the same kind.