Abstract: Few studies have been conducted to explore the tourism development mode of intangible cultural heritage from the perspective of spatial structure distribution. Taking Neijiang city as an example, the spatial distribution characteristics of Neijiang municipal-level intangible cultural heritage resources were analyzed by using ArcGIS spatial analysis tools with the mean adjacency index and kernel density analysis, and the corresponding tourism development patterns were explored on this basis. It is found that: (1) the types of Neijiang municipal intangible cultural heritage are mainly concentrated in three categories: traditional arts and crafts, traditional sports, amusement and acrobatics, and traditional fine arts; (2) the spatial distribution of Neijiang municipal intangible cultural heritages shows a significant aggregation state and a significantly decreasing distribution trend of spreading from the main urban area as the core to the surrounding districts and counties; (3) based on the analysis results, it is proposed that the tourism development model of Neijiang municipal intangible cultural heritages can be adopted as "core area"-aggregated comprehensive tourism development mode and "dispersed area"-dispersed focused development mode.