The values of tourism resources include tourism value, scientific research value, his toric culture and education value,environmental value,option value,bequest value and existence value.Many researchers have done a lot of studies on assessing tourism resources' scales,quality, hierarchies,exploiting future and conditions as well.Only a few did some researches on evaluating the values of tourism resources.In fact,it is very important to estimate the values of tourism resources.In this article the author introduces a newly developed method,i.e.,Travel Cost Method. Then,the author designs a research route to assess the tourism value of tourism resources.At the same time,the author proposes a way to get the coefficients of multi destinations' travel and to define the opportunity cost of the recreational time.According to the investigative data on the spots,the tourism value of tourism resources of Dunhuang is evaluated by using expenditure method,travel cost method and opportunity cost method.It turns out that the tourism value of tourism resources of Dunhuang is RMB 789.61 million yuan.With the development of tourism,the number will change.