Tourist resources are the material foundation of development of tourist trade. Good understanding and correct evaluation are a premise to develop and utilize tourist resources. Closely related to development model of the resources, to development contents, to utilization form, as well as to construction scope, evaluation of tourist resources has a directive effect on developing tourism.In the paper, in terms of tourist theory the synthetic studies are performed on evaluation of tourist resources in Heilongjiang Province using qualitative and quantitative tools, and the presented results in the paper will provide scientific basis for development of tourist resources in Heilongjiang Province. In the qualitative evaluation, the evaluation system of three values and six conditions is adopted in the paper. For the value assessment of tourist trade in Heilongjiang Province, it is pointed out that because of special geographical position, there are many natural landscapes in the province, such as original forests, ice scenery, etc. Also, because Heilongjiang Province is the origin of Man Dynasty, there are many historical sites in the province, such as Lingfu site, Angang site, etc. Besides, there are some sites for scientific investigation in the province, such as crane country, volcano, etc. for development condition aspects, it is pointed out in the paper that the geographical position of Heilongjiang Province has advantage and disadvantage. The disadvantage is that the province is far away from the center of China. However, advantage of the province is that there is a long boundary line and international tourist trade can be developed. In communication and transportation, the province has formed a transportation system including railway, highway and airline and formed a system of post and communication. However, there are severe shortage of communication and transportation in some remote scenery spots in the province. The combination condition of the scenery in the province is not quite good but a few of them are attractive, e.g. Jinpo River. In invesment aspect, financial support is not enough. Also, construction condition is not very good since there is frozen soil layer. In spite of the disadvantages, the potential of development of tourist resources in Heilongjiang Province is quite attractive and can produce great benefit for the economy of the province if some measurements are adopted adequately.The quantitative assessment on tourist resources in Heilongjiang Province is performed in the paper using the gradation analysis method. First, the model tree is established for various elements concerning the tourist resources. Then, a matrix is formed by the knowledge-based factors. The weights and order for the elements are finally obtained using computer calculation. From the results of analysis, it can be concluded that the sigh value is in first order, scientific value is in second, cultural value is in third. Some factors such as weather condition, management level, personnel quality are in last orders and it means these factors should be improved in great extent.