Abstract: In order to study the influence of liquid nitrogen cracking time on mechanical properties and permeability of coal samples, the independently developed WYS-800 triaxial gas seepage test device and acoustic emission detection system were used to conduct triaxial mechanical seepage tests on four groups of coal samples treated with different cracking time and collect acoustic emission signals. The mechanical properties and permeability of coal samples in triaxial mechanical seepage experiment were analyzed, and the characteristics of acoustic emission signals were described. Based on boiling heat transfer theory, one-dimensional cylinder heat conduction theory and thermal stress theory, the cracking mechanism was analyzed, and the thermal stress under different cracking time was calculated. The relationship between average temperature drop, average thermal stress, initial permeability and cracking time was revealed by data fitting. The results show that: ① Liquid nitrogen fracturing time have different influence on the mechanical properties of coal samples, the compressive strength and elastic modulus with the increase of the crack time shows the tendency of increase with the decrease of the first, the poisson's ratio are increased after the first decreases, coal sample triaxial loading when the axial stress and axial strain curve of the periodic evolution has obvious difference, associated with the change of mechanical parameters. ② The permeability of coal samples with different cracking time changes in u-shape during the triaxial loading process. The initial permeability, minimum permeability and maximum permeability increase with the increase of cracking time, and the increase rate is 119.05%, 437.5% and 146.49% when the cracking time is 30min. Acoustic emission signals are not active in compaction and elastic stages, and are mainly generated in yield and failure stages. The peak value of acoustic emission ringing count of coal samples after cracking is generated near the failure point, which is more than 20000 times. ③ The film boiling heat transfer coefficient between the coal sample and liquid nitrogen is 570.4 W/(m²·K). The average temperature drop of the coal sample is related to the cracking time, and the average thermal stress and initial permeability play a leading role. The average temperature drop of the coal sample can reach 213.63 K and the average thermal stress can reach 5.85 MPa after 30 min of cracking. ④ There is a linear relationship between initial permeability and average temperature drop, and a negative exponential relationship between initial permeability and cracking time of coal samples after liquid nitrogen treatment. Changing the parameter value can be extended to other similar coal samples or actual production evaluation.