Ecotourism can contribute to both conservation and development.Evaluation of touris-m resources is one of the main fields in seashore tourism research,to which the selection of scale and indexes is very important.The attraction of tourism resources depends on the regional basic conditions.The potentiality for tourism development is restricted by inside and outside status.To estimate the general value of tourism resource,both of the items should be considered.Taking Jiangsu coast as an example,the paper presents the indexes system including size,richness,peculi-arity,integrated degree,diversification,health,capacity,recreational value and so on,to characterize the style,environment,expectation,marine-culture and developing actuality of tourism resources.Meanwhile,each index is considered in different scales.The space-time scale,nature/culture scale and statistical scale are also discussed in the paper.Based on the above mentioned items,the value of tourism resources in Jiangsu coast is evaluated using the method of AHP(Analytic Hierarchical Process). The development strategies of ecotourism in Jiangsu coast are brought for-ward as well.