Ultraluminous infrared galaxies with total luminosities an order of magnitude greater than that of our galaxy over wavelengths of λλ = 10-800 μm are characterized by a high mass concentration of dust. Because of this, the optical thickness of the interstellar gas is extremely high, especially in the central regions of the galaxies, ranging from 1 at millimeter wavelengths to 104 in the visible. The average temperature of the dust in them is about Td=30 K, but the variations from one galaxy to another are large, with Td=20-70 K. The main source of dust in these galaxies seems to be type II supernova bursts and the main heating source is stars. In addition, given that shock waves from supernovae are an effective mechanism for destruction of interstellar dust in our galaxy and the high optical thickness of the gas with respect to the heating radiation from the stars, this conclusion merits detailed analysis. This paper provides estimates of the dust mass balance and details of its heating in these galaxies based on the example of the ultraluminous galaxy closest to us, Arp 220. It is shown that when supernovae are dominant in the production and destruction of dust in the interstellar gas, the resultant dust mass fraction is close to the observed value for Arp 220. It is also found that the observed stellar population of this galaxy can support a high ( Td ≃ 67 K ) temperature if the dust in its central region is concentrated in small, dense (n~105 cm-3) clouds with radii of 0.003 ≲ pc. Mechanisms capable of maintaining an interstellar gas structure in this state are discussed.