Cultural tourism is a new tendency of tourism development. As a great province with abundant tourism resources in China, Shaanxi must take the cultural tourism as the main direction of tourism development in order to make the tourism development go further. The potentials and advantages of cultural tourism resources in Shaanxi province has been discussed in this article, and the problems that exist in the developing process has also been analyzed. Bases on these and present cultural tourism resources patterns, the concept of developing cultural tourism resources has been put forward, which is based on the culture of famous city, combining the culture of historic site and festival, to integrate the various cultural tourism resources to develop tourism products. According to the development of cultural tourism in Shaanxi province, the author brings forward some specific measures of developing cultural tourism resources. They are:developing excellent tourism routes and building golden tourism routes, developing various tourism products systems to optimize the structure of tourism products according to the consuming demands of tourists, forming well-operated tourism network, perfecting the administrating system of tourism to strengthen the development and use of tourism resources.