Abstract: Winter tourism is a new tourism activity globally, and has become a hot spot and highlight of the tourism industry in the world today. The winter tourism climate resources in Yunnan are a valuable feature tourism resource of disease prevention, extending life expectancy, balancing seasonal changes, and promoting rural revitalization. In order to achieve high-quality development of winter tourism resources in Yunnan province, this study conducted research on the winter tourism climate comfort evaluation and winter tourism resource evaluation. The results show that: (1)The regions in Yunnan province most suitable for cold winter climate tourism resources are concentrated in Xishuangbanna, Lincang, Pu'er, Yuxi, Honghe, and Dehong.(2) A comprehensive evaluation index system was established for the county-level winter tourism resources value in Yunnan, including 3 first-level indicators (the objective layer), 10 second-level indicators (the criterion layer), and 29 third-level indicators (the index layer). The result shows that the weight of winter tourism resources value is similar to the weight of winter tourism benefits, and is higher than winter tourism environmental value in the objective layer. In the criterion layer, resource endowment has the greatest weight, followed by ornamental and recreational value, economic benefits, ecological benefits, ecological environment, and social benefits. (3) There are obvious regional differences in the value of winter tourism resources in Yunnan Province. There is 1 county with "excellent-level winter tourism resources", 18 counties with " good-level winter tourism resources", and 26 counties with " ordinary-level winter tourism resources". The main reason for the differences in value levels of winter tourism resources at the county level in Yunnan Province is the differences in socio-economic environment and tourism supporting facilities.