Abstract: In the construction of characteristic towns with strong cultural accumulation, the inheritance of intangible cultural heritage plays an important role in displaying the cultural characteristics of cities and towns. On the basis of analyzing the intension of immaterial culture, this paper puts forward five types of intangible cultural space carriers, which are living, productive, commercial, cultural and ecological. Then it discusses the construction methods of cultural space carriers of characteristic small towns combined with the cultural space case of Yuecun acrobatic town, in which through the analysis of intangible cultural elements, the functional types of intangible cultural space carriers should be explored and be implemented into physical material space.