The invention relates to a boiler chimney and the method for forming inner-wall protective element. The inventive boiler comprises an outer frame and a liner. Wherein, said liner has a inner-wall protective, which is formed by a polymer silicate solidify layer, a epoxy paint solidify layer while said two layers can be resistant to acid and high temperature, and a strength layer; the polymer silicate solidify layer is fixed on the inner surface of liner; the epoxy paint solidify layer is fixed on the polymer silicate solidify layer; the strength layer is glass fiber grid cloth, which is extended and embedded into the polymer silicate solidify layer, or individually embedded into the polymer silicate solidify layer and the epoxy paint solidify layer to form the inner-wall protective element. Said invention has lower cost, the high temperature resistance, antisepsis property and the anti-leakage property. |