Although Chongqing is rich in tourism resources in China,its to ur ism development is not compatible with its resources.To provide science founda tion for protecting tourism resources and developing tourism resources and touri sm planning,and also to promote tourism development of Chongqing,tourism reso urces should be evaluated comprehensively;moreover,the outcome of comprehensi ve evaluation of tourism resources,especially the structure and spatial distrib ution of tourism resources should be analyzed.In this paper,the main tourism r esources of Chongqing were quantitatively evaluated and analyzed by Analytic Hie rarchy Process,and structural and spatial characters of tourism resources were analyzed based on GIS.The result of comprehensive evaluation and spatial analys is showed that the natural tourism resources play fundamental roles in the struc ture of tourism resources in Chongqing,and the cultural and social tourism reso urces are important parts;and in the spatial distribution,the tourism resourc es show the characters of“strap”and“circle”,and disequilibrium distribution in region.Also,based on the comprehensive evaluation and analysis,and using for reference of means and forms of the concept planning for city planning,th e concept planning of the tourism resources was made by means of GIS,and four structural regions were outlined.Finally,the resource structure of every regi on was analyzed;and the ideas for development and direction of every planning region were put forward.