This study is an evaluation of the old towers in Shanxi, China. We use the method of Quantification Theory I and III. The study deals with 30 old towers as a sample, and aims to work out a model by which an appropriate evaluation of tourist resources can be obtained. 3 key factors are taken in evaluating the old towers, namely times, height and buildings artistry. This method is also applicable to any other tourist resources such as monastery, grottos, mountains, etc, in China.
