Regional development is a course of accumulation based on many factors, which is directly related to resources utilization and conversion. And material possession production and accumulation embody the outcome of regional development. Thus, focusing on material possession, regional development can be evaluated from resources and perspective of resources conversion. The material-based development index model was established based on the infrastructural level, transportation accessibility and economic development level in this paper. By using GIS technology and mathematics statistics methods, this paper then calculated the material-based development of each county of Guanzhong-Tianshui Economic Zone in 2006, 2007, 2008, and systematically evaluated the material-based development of the Economic Zone. The result showed that: 1)Except several counties, the material-based development index of Guanzhong-Tianshui Economic Zone showed a rising trend, but the growth rate is not great. Growth rate of only seven counties exceeded 4%. The fastest-growing areas are not the areas under the jurisdiction of the cities, but are the counties with material-based development index being in the moderate level. 2)The center of material accumulation index of the Economic Zone is in Liquan County of Xianyang in 2006, 2007 and 2008 with little change in geographic location. 3)The material-based development index of Guanzhong is generally higher than that of Shangluo and Tianshui, showing a narrow east-west trend.