Northeast China is rich in tourism resources, and unique conditions such as ice and snow, forests, rare animals and plants, unique ethnic customs and landforms provide unique advantages for the development of tourism in Northeast China. Tourism in Northeast China has developed rapidly in recent years, and its status has been continuously improved. It has become a pillar industry in the three northeastern provinces and plays a huge engine role in revitalizing the Northeast economy. How many tourism resources are looking for characteristics, developing characteristics and developing characteristics is the driving force to promote the great development of tourism in Northeast China. Developing tourism in Northeast China can not only enrich tourism connotation and improve tourism quality, but also accelerate the pace of economic revitalization in Northeast China. This paper makes a SWOT analysis of the tourism resources in Northeast China, its development status and development trend, and the tourism resources in Northeast China, such as ice and snow tourism, forest eco-tourism, industrial tourism, two-person transfer tourism and so on, and points out the existing advantages and oppo of developing tourism in Northeast China. There are opportunities, disadvantages and threats at the same time, and according to the specific situation, the development strategies of northeast tourism are put forward one by one