After giving the scientific connotations of ecosystem, tourism and tourism resources of soil and water conservation and the relations between soil and water conservation and tourism are discussed. Soland water conservation can provide some tourism resources for tourism production development, make sound ecological environment for some traveling places, sightseeing areas or sig htseeing spots, and add beauty sense for sightseeing highlights. Research on soil and water conservation tourism can promote social and econom-ical effects of soil and water conservation works. Based on the analysis of main types and their functions of soil and water conservation tourism, some suggestions are presented, such as enhancing cooperation between soil and water conservation department and tourism department of government, increasing development consciousness of soil and water conservation tourism, car rying out relevant research on soil and water conservation tourism, fostering typical examples, and summing up experiences continually.