One of the most important problems in concrete production in Iraq and other country is the high sulfate content in sand that led to damage of concrete and hence reduces its compressive strength and may leads to cracking due to internal sulfate attack and delay ettringite formation. The magnetic water treatment process is adopted in this study. Many samples with different SO3 content are treated with magnetic water (12, 8, 4 and 2)L that needed for each 1kg of sand with the magnetic intensity (9000 and 5000) Gaus. The magnetic water needed is reduced with less SO3 content in sand. The ACI 211.1-91 concrete mix design was used in this research with slump range (75- 100) mm and the specified compressive strength (35MPa). The compressive strength was studied for the concrete mixes containing sand before and after treatment, such as the concrete mix containing the treated sand (SO3% = 0.25) showed an increase in compressive strength up to (7.14, 10.69 and 32.87) at (28, 90 and 180 days) respectively compared to concrete mix containing sand before treatment(SO3% = 3.0).