New artificial fishing reefs are developed using modified sulfur concrete. Modified sulfur concrete, which is made of by-product aggregates and modified sulfur binder, has good properties, including high density, less water absorption, high strength, high salt resistance, and good affinity for living organisms. This paper shows the mechanical properties of modified sulfur concrete and its field tests under the sea. We have found that the pH-neutral materials attach microalgae and seaweed more readily, compared to the pH-high materials.