To provide a refractory material formation method of a furnace and a furnace wall structure for the furnace.

In the refractory material formation method of the furnace, the furnace having a fluidized bed formed inside includes a water wall 4 formed by water pipes 2 and fins 3 and with a refractory material 5 lined inside the water wall 4. The refractory material formation method includes: a pouring process of pouring the refractory material 5 to inside of the water wall 4; a drying process of directly heating the refractory material 5 via the water pipes 2 by making steam pass through the water pipes 2; and a burning process of burning the dried refractory material 5 by a burning heating means.