Abstract: Urban tourism developing potentiality is reflected in competition with other urban potential to play out and promote the continued development of the tourism industry's ability under the combined effects of tourism resources, tourism location, tourism enterprises, tourism industry status and other natural economic environmental factors. The research on urban tourism developing potentiality was increasingly caused concern and attention of scholars. The paper took the 15 sub-provincial cities in China as an example, summarized previous studies and from three dimensions included the foundation for the development of urban tourism, development capacity and the future development of space, then selects seven indicators of quantitative analysis the use of tourism development potential of maximizing deviations of various cities, and evaluation results were analyzed and summarized, in order to provide theoretical support to the development of the regional tourism industry in China.