The invention relates to an amorphous refractory and corrosion resistant material for inert anode aluminum cells and a manufacturing method thereof. The preparation of the material is characterized by employing sintered tabular corundum particles as the aggregate, powder selected from several of sintered tabular corundum fine powder, magnesia-alumina spinel fine powder, multi-peak sintered alumina micropowder with different particle size distributions, activated alumina micropowder, activated Rho-Al2O3 micropowder, dispersion alumina micropowder and pure calcium aluminate cement as the substrate, fiber as the reinforcing and toughening agent for mixing. Able to well resist electrolyte atmosphere corrosion, the amorphous refractory and corrosion resistant material of the invention has the advantages of high hot strength, good thermal shock resistance, easy implementation, long service period, relative low cost, etc. The material provided in the invention is suitable for heat preservation and sealing of industrial inert anode aluminum cells, especially the upper parts of cells, and can be used to directly face a fused electrolyte liquid surface and areas with invaded by an electrolyte atmosphere.