To further raise the gas extraction efficiency of the tight sandstone, the liquid nitrogen (LN₂) freezing-thawing cycles method can be employed to improve the permeability of the low-permeability reservoirs. Permeability is generally regarded as a macroscopic description of the pore structure and usually has functional relationship to pore structure properties. The permeability of the rock is closely related to the change of microscopic pore structure. The permeability of rock depends on how the subzero temperatures changed the microscopic pore structure of rock, but it has not yet been confirmed obviously. In this study, the nuclear magnetic resonance (NMR) technique was adopted to investigate the pore structure evolution law and permeability of the tight sandstone with different LN₂ freezing-thawing cycles. The results demonstrate that the LN₂ freezing-thawing cycles promotes pore development and micro-fracture connection, and enhances the pore connectivity. The proportion of meso-pores, macro-pores and micro-fractures in the sandstone samples increases significantly, which provides a channel for the sandstone gas flow and extraction. Total porosity and effective porosity of the samples present a trend of rapid increase as the number of LN₂ freezing-thawing cycles increasing, while the residual porosity decreases as the number of LN₂ freezing-thawing cycles increasing. Coates model, SDR model (mean T₂ model) and PP model were used to calculate and evaluate the permeability of the samples subjected to different LN₂ freezing-thawing cycles. Furthermore, PP model can provide a better permeability estimate than the classical Coates and SDR model.