Abstract: Forest culture is a cultural phenomenon on the basis of forest. Forest cultural tourism resources are an attraction complex, which is created and developed in the process of human being's understanding and utilization of forest. Fujian Province, a main forest zone in South China, possesses abundant forest resources, great ecological environment, and evident location advantage as well as distinctive and various cultural patterns, such as forest landscape culture, forest folk culture, culture of trees, flower culture, tea culture, bamboo culture and geomantic culture. Furthermore, Fujian Province is an integrated multi-national district with Hakka culture, Min-tai culture and forest culture. Forest cultural tourism resources, as the essence of natural and cultural heritages of human society, needs more care of human beings. The exploitation of tourism resources should be based on sustainable development strategy, characteristic strategy, brand strategy and innovation strategy.