Abstract: In the context of China’s national strategies for green, low−carbon, circular development and the "Zero−Waste Cities" program, the resource utilization of industrial solid wastes has become a critical pillar for achieving sustainable development. Coal gangue and iron ore tailings are typical industrial solid wastes in China, requiring urgent resource utilization due to their massive accumulation. This not only occupies vast land areas and poses environmental risks but also represents a significant waste of potential resources. This paper systematically reviews their current resource utilization status. Utilizing its calorific value and mineral properties, coal gangue has been applied in various ways, including combustion for power generation, the preparation of construction and underground backfill materials, high value utilization, and ecological restoration. However, challenges such as low calorific value, inconsistent product quality, and high processing costs hinder large−scale utilization, resulting in over 200 million tons of annual incremental waste remaining unprocessed. Based on their mineral composition and particle size characteristics, iron tailings have been applied in valuable elements recovery, chemical products preparation, as well as the preparation of construction and underground backfill materials, fertilizers and soil amendments. Nonetheless, issues like variable raw material composition and poor economic viability have hindered widespread adoption, keeping the comprehensive utilization rate below 35%. To address the limitation of single−waste utilization, this paper proposes an innovative approach involving the synergistic use of coal gangue and iron tailings. It first elucidates the core mechanisms behind their synergy and then systematically reviews research progress in their synergistic utilization for producing high−strength ceramsite, autoclaved aerated concrete, sintered bricks, and filling materials. Future directions for this synergistic utilization are also outlined. This research aims to establish a resource utilization system for industrial solid waste that achieves "total utilization, diversified conversion, and environmental friendliness," thereby facilitating its transition from an "ecological burden" into a "valuable resource" and providing systematic solutions for its large−scale, green, and efficient management.