Abstract: Exploring the spatial pattern and tourism planning path of intangible cultural heritage is conducive to its active inheritance and value transformation. Taking Mianyang City, Sichuan Prvince as an example, GIS was used to analyze the distribution characteristics of its intangible cultural heritage, and on this basis, the tourism development strategy was put forward. The study found that the type structure of intangible cultural heritage in Mianyang City is complete and its spatial distribution has significant heterogeneity, which provides a rich supply of cultural resources for the tourism development of Mianyang intangible cultural heritage. In addition, the tourism utilization path should follow the triple operation logic of cultural factor guarantee, interest structure balance and tourism planning response. In addition, on the basis of a comprehensive analysis of the pattern characteristics, structural features and cultural characteristics of intangible cultural heritage, relevant suggestions were made for the development of intangible heritage tourism in Mianyang from three aspects:establishing diversified tourism routes, building composite tourism networks and innovating industrial development models.