According to the analysis of current situation of natural tourism resources, it showed that Liangshan prefecture owned 4 categories of natural tourism resources, including lithosphere, hydrosphere, biosphere, atmosphere, except cosmic tourism resource. All of these tourism resources can be divided into 10 types, 24 kinds of tourism landscapes, and all about 115 natural tourism attractions. The lithosphere tourism resources were rare and magical, which provided the value of sightseeing and scientific expedition. The water landscape tourism resources were attractive, combining with leisure and experience value. The biological tourism resources developed the ecological education and agricultural eco-tourism functions. The unique climate tourism resources supplied the leisure and vocation function for tourism.