SPSS13.0 was used to process the data of the 1-6 batch of key cultural relic conservation units promul-gated by the State Administration of Cultural Heritage of China; and multi-element evaluation method was used to calculate the composite distribution index. The spatial distribution of cultural relics of provinces in China can be divided into four grades, namely: very rich areas, rich areas, poor areas and very poor areas; the article analyzes the characteristics of cultural resources in spatial and temporal distribution. The paper holds that (1)the distribution of China's cultural relic tourism resources is relatively concentrated, different sharply from region to region, with more Han nation's heritage, less relics of the ethnic minorities; (2) Henan, Hebei, Shaanxi, Shanxi Province are the main regions with heavy distribution of cultural resources; (3) relics appeared in specific time periods in China's history. Ming and Qing Dynasties, Sui, Tang and Five Dynasties, Song, Liao and Jin, the Western Han, Shang and Zhou dynasties, the New Stone Age are the major periods producing more cultural relics. This paper also analyzes relationships of the emergence of cultural relics with production technology, specific historical process, specific geo-graphical location, political system, religion, national culture, customs, architectural styles and techniques of the traditional cultural educational system. Finally, the paper discusses the development and protection of heritage.