Tourist resources are the basis for the development of a regional tourism industry. According to GB/T（18972—2003）《Classification, Investigation and Evaluation of Tourism Resources》，we divide tourist resources in Wuhu County into different specific categories, and analyze their fundamental attributes from aspects of density， quality ， spatial structure and Spatial distribution so on. Meanwhile, based on the analysis of tourist resources in Wuhu County and its exploitation, we make out our plan of its tourism developing trend, which aims at providing essential scientific evidence for the Tourism Planning and Exploitation of Wuhu County.