With the frame of “the Classification, Investigation and Evaluation of Tourism Resource (GB/T18972-2003)”, the paper definite the tourism resource function attributes of Dongping reservoir. For transforming tourism resource to tourism product, the paper constructed plan sets of resource development based on market need and natural endowment. With the method of MADM (Multiple Attribute Decision Making), every development plan has been ranked. So, the development orientation plans of tourism resource in Dongping reservoir accurately. At last, the applying suggestions in similar reservoir tourism development have also been mentioned.