Abstract: This paper comprehensively evaluates and analyzes the tourist resources of the Three Gorges Golden Tourism Belt in Chongqing Province. The first one is the evaluation of the resources, which is followed by the structural and spatial analysis of the resources. Based on that, the concept planning is made for the tourist resources of the Three Gorges Golden Belt. The method of analytic hierarchical process is used to evaluate the tourist resources and then by tables and graphs, the structural and spatial analysis is made. It is found that, the natural resources have fundamental roles in the Three Gorges Golden Tourism Belt, and the human and cultural resources are important parts. In the spatial distribution analysis, the resources show the characteristics of “sheet in Chongqing city” and “punctuate along the Yangtse River”. Finally, the concept planning is made based on the evaluation and analysis.