Regard　low　carbon　development　strategy　of　iron　and　steel　industry　as　the　research　aim,　based　on　recycling　economy,　industrial　ecology　and　material　flow　analysis,　in　allusion　to　the　question　of　resource,　energy　and　environment　that　exist　in　the　development　course　of　iron　and　steel　industry.　We　propose　a　series　of　countermeasures　such　as　taking　＂reduce,　reuse,　recycle＂　as　the　principle,　launching　three　different　scales　of　recycling　of　industrial　materials　extensively,　strengthening　the　material　flow　analysis　for　iron　and　steel　enterprise,　etc.,　to　implement　the　low　carbon　development　strategy　of　iron　and　steel　industry.