In order to compare the five regional railroads, the relevance between the tourist resources and the tourists concerning the five regional railroads is discussed in this paper. One of the results of the analysis on the tourist resources along the regional railroads, based on the research of the differences between developmental and successful regional railroads, is proportional to the number of tourists. That is, addition valuation that shows the contents and the number of tourist resources is determined by the formula, it is proportional to the number of tourists. Density valuation that shows the contents of the tourist resources is determined by the number of high-rankings of the tourist resources. Variety valuation that shows the kinds of the tourist resources is determined by the number of kinds of the tourist resources. Density valuation and variety valuation are not proportional to the number of tourists.
