The invention relates to a resistance furnace for separating and recycling aluminum reduction cell lining solid waste and petroleum coke for desulfurization. The resistance furnace comprises a furnace shell, a ball coronary furnace lid, a furnace lining, cylinder-type fire-resistant concrete masonry, a fire-resistant concrete top plate, a heat insulating cover plate and two graphite electrodes; a well type main material chamber, a well type auxiliary material chamber and a well type cavity which are formed by multiple fire-resistant concrete walls in an enclosure mode are arranged between the inner wall of the cylinder-type fire-resistant concrete masonry and a fire-resistant concrete sleeve, the well type main material chamber is filled with resistance heating elements formed by fragment materials of aluminum reduction cell cathode carbon blocks or fragment materials of a petroleum coke top plate, and an upper graphite electric conductor and a lower graphite electric conductor connects the resistance heating elements in series. According to the device, by means of vertically arranged resistance heating elements, at the same time of uniformly distributing the temperature in the radial direction of a cylinder type furnace body, the effect of uniformly distributing an axial current is achieved, compared with a traditional technology, a single furnace loading capacity can be further expanded, and the production efficiency and separation effect are improved.