We first attempt to survey articles of tourismology and considering some views of Hoover and Nishioka, point out that location theory can be applied to tourism. Next, by paying attention to Ökonomische Theorie des Tourismus by von Böventer (1989), we indicate that the theory of tourism location has a close relationship to each theory of Thünen (1826) and Alonso (1964). Then it is supposed that the degree of spatial attraction to the tourism resource (i.e., the elasticity of the tourist's utility with respect to the distance from the central place of the tourism resource) is measured by which tourism hotel the tourist chooses within the tourism region from the standpoint of the bid rent theory based on Alonso (1964). Moreover by specifying the utility function of the tourist, we derive a function to measure the degree of spatial attraction. Finally, we attempt a simulation analysis concerning items of the tourist's budget and the size of the tourism region by making use of this function. The tourist living in a further region from the tourism resource has stronger spatial attractiveness to the tourism resource and if the tourism region is expanded by bigger development, the degree of spatial attraction to the tourism resource falls in each residential location.