Abstract: It is the base of the policy making and benefits allocation to evaluate the value of 1our resources of the scenic spots. The annual value of tour resources of the Dr. Sun Yatsen’s Mausoleum scenic spot has been estimated at 1.594 0 billion RMB by combining cx penditure method and contingent valuation method and its total present value is from 47.14 to 753.24 billion RMB on different assumes (at 3.50//00 of the discount rate). The authors consider that the tour value is provided with a high uncertainty. The characteristics, maior factors are tour person time, tour expenditure and time value. This paper points out that examining the relationship between the externality of the tour value and the assets value has tbe economic and policy implications.