In view of the fact that water resource had been taken as the focus of tourism development in Jiangsu Province, the paper had analyzed superior features of water tourist resource in Jiangsu Province, and summarized geographic features and plentiful water resources in Jiangsu. It emphasized that water resource was large in amount and river flew through most cities; that water resource was widely distributed and national AAAAA and AAAA scenic areas (spots) with water resource spread all over the province; that water resource was diversified in types and it could be divided into reaches, natural lakes and pools, springs, waterfalls, river mouths and lake surfaces; that water tourist resource was high in taste, strong in function and high in overall quality; and that water resource played a distinct role in landscape structure, which could not only constitute the main feature in isolation, but also lend people the sense of beauty through multiple landscaping factors. Based on the comprehensive evaluation on superior features of water resource in Jiangsu Province, it had proposed practical value for water tourism development, which was providing reference for scientific tourism planning, offering tourists abundant tourist products, shaping tourism brand image with distinct personality, creating a new growth pole and enhancing the protection of water resource.