Tourism resources valuation is now a hot issue of the science of tourism resources, resources economics and environmental economics. This paper reviews research progress on tourism resources valuation, introduces its theo- retic basis, and elaborates two classical valuation methods: TCM and CVM. And two existing problems are discussed. Firstly, tourism resources value constitution system is still under dispute. This paper puts forward the value constitution system based on present value categories. Secondly, tourism resources valuation methods need further studies because both TCM and CVM have deficiencies. Finally, the paper points out the development direction of tourism resources valuation. Tourism paper valuation is now a hot issue of the science of tourism resources, resources economics and environmental economics. This paper reviews research progress on tourism resources valuation, introducing its theo- retic basis, and elaborates two classical valuation methods: TCM and CVM. And This paper puts forward the value constitution system based on present value categories. Secondly, tourism resources valuation methods need further studies because both TCM and CVM have deficiencies. Finally the paper points out the development direction of tourism resources valuation.