Abstract: Forest therapy resources are the foundation and the most important support for the forest therapy. Since 2016, the evaluation of forest therapy resources development and utilization has become the research hotspot and focus in forestry, tourism, health and other fields. This paper discusses the meaning of forest therapy resources development and utilization, and establishes the evaluation index system based on the factors influencing forest therapy resources development and utilization. It will contribute to use forest resources in practice and provide guidance for the design of forest therapy products according with the market demand.We used the methods of AHP and Delphi to ascertain the index weight, selected resources endowment, market conduction, development and construction conditions as criterion layers, including eight element layers which are therapy value, resource characteristics, environmental quality, market competition, actual construction conditions, developer behavior, government behavior and socio-economic conditions, and then defined 22 index layers. Finally the evaluation index system for forest therapy resources development and utilization was established, and a clear and specific explanation of each indicator was also given. Taking Gupo Mountain National Forest Park, Hezhou, Guangxi as the case, it is found that the evaluation results reflect the actual situation of the development and utilization of forest therapy resources, and specific indicators also well express the current state of forest therapy development. We draw the conclusion that this evaluation index system is reasonable and feasible to certain extent.