Abstract: At present, the development of some resource-exhausted cities in China has entered a bottleneck, which has an bad influence on the coordinated development of urban economic and social health, so the transformation of resource-exhausted urban tourism is particularly important. Through the review of the research literature on resource-exhausted cities, the paper expounds the necessity of tourism transformation in resource-exhausted cities, and analyzes the dilemma of tourism transformation in resource-exhausted cities. On this basis, it proposes the countermeasure analysis of resource-exhausted urban tourism transformation in order to promote the development process of resource-exhausted urban tourism transformation.