Abstract: Shanxi Province has abundant tourism resources, but the distributions of the 11 prefecture-level tourism resources are not coordinated with the development of the tourism economy. Taking above-3A-grade tourist attractions in Shanxi from 2012 to 2022 as the research object, and using spatial analysis methods and mathematical statistics analysis methods, such as kernel density estimation analysis, standard deviation ellipse, average nearest neighbor index, imbalance index and buffer zone analysis, this study focused on spatial distribution characteristics and influencing factors of above-3A-grade tourist attractions within Shanxi Province, so as to provide data support for the rational and effective development and allocation of tourism resources in Shanxi Province. The results showed that: ① Derived from standard deviation ellipse and mean nearest neighbor index analysis, the overall distributions of above-3A-grade tourist attractions in Shanxi Province extend from north to south, and spatial structure type is agglomeration, above-3A-grade tourist attractions will gradually develop towards south and southeast of Shanxi. ② The kernel density analysis revealed that the distributions of above-3A-grade tourist attractions in the prefecture-level cities are uneven, and there are significant differences in spatial distribution densities of tourist attractions. High density areas are distributed around Taiyuan City. ③ The spatial distributions of above-3A-grade tourist attractions are influenced by various factors such as transportation conditions, urban levels, water systems, topographies and economic levels.