Scholars have been paying great attention to Records of the Huayang Kingdom, as it is the earliest book which systematically introduces the history and geography of Southwest China. Apart from some summary and special study, this book has been given full concern in many aspects such as historical theory, political, economical, cultural and ethnic relationship. However, former scholars don＇ t pay much attention to the tourism resources recorded in this book. The paper tries to explore the cultural and historical value of the Huayang Kingdom form the angle of cultural tourism resources.