Tourismresource ,asabasicconceptintourismgeographyandtourismeconomy,hasbecomea“generallyacknowledged” prerequisiteofstudy .However ,thereisnotyetanunifiedviewpoint.Tobecontentwithsuperficialunderstandingwill directlyleadtothetheoryof“Resourcesareextensive”and“Resourcesareall”inthedevelopmentoftourismresources. Theanalysisinthisarticleholdsthattourismresourcesareneithertouristattractionsnorequivalenttotourism products. Withtheprogressofthesociety ,thedevelopmentofproductiveforcesandscienceandtechnology ,thevicissitudeofways oflife,moreandmoretouristattractionshavebecometouristresosurces.Thedevelopmentoftourismresourcesisthepro cessofcontinuouslyframingthesetourismresourcesintotourismproducts.Therefore,thecompetitionoftourismindustry betweentwoareasisinessencethecompetitionoftourismproductsratherthanthecompetitionoftourismresources.