Selecting fifty one 4A grade scenic spots in Liaoning Province as sample scenic spots,this paper analyzes spatial structure of tourism resources of Liaoning Province in quantitative and qualitative aspects by means of geographical and mathematical spatial analysis method. Results indicate that spatial distribution of resource type scenic spots is agglomerative,and the balance of regional distribution is not high; the degree of centralized distribution is relatively low,but it is still centralized distribution,the distribution uniformity is relatively low. Areas with high density of resource type scenic spot distribution include Shenyang,Dalian,and Dandong cities in Liaoning Province.