Desulfurized gypsum, as a by-product of the wet flue gas desulfurization process in power plants, is one of the main pathways for its resource utilization by preparing new-type desulfurized gypsum hollow block with gypsum core. This paper, based on the research of high-precision desulfurized gypsum materials, conducted axial compressive strength tests on five groups of desulfurized gypsum hollow blocks with concrete core-filling and reinforced masonry. Through regression analysis of the test data, compressive strength and elastic modulus calculation formulas were proposed for such desulfurized gypsum hollow blocks with concrete core-filling and reinforced masonry. The calculated values from the formulas are in good agreement with the experimental values, providing a theoretical basis for the application and research of these masonry structures.