Sulfate attack is one of the most important factors that lead to the performance deterioration of concrete materials. The progress of the sulfate diffusion depth in concrete is an important index that quantitatively characterizes the rate of concrete damage, cracking, and spalling due to sulfate attacks. The progress of the diffusion depth of concrete to sulfate attack is systematically investigated in this paper by both theoretical and experimental study. A newly time-varying model of the diffusion depth is developed, which has comprehensively considered a mass of parameter of complex environments for the first time. On this basis, a method is further proposed for effectively predicting the residual life of in-service concrete structures subject to sulfate attack. Integrating the data from the self-designed high-temperature dry-wet accelerated corrosion test and a large amount of experimental data reported in the existing literatures, the effectiveness and accuracy of the time-varying model of the diffusion depth by sulfates are finally verified.