Content abstract：Every June 2006, the second Saturday became the "cultural heritage"，through the form of public holiday of cultural heritage. One non-material cultural heritage as China traditional culture essence and national treasure. Along with the social life and production change, some have disappeared, some endangered, So the protection of intangible cultural heritage is a urgent task. As an important intangible cultural heritage tourism resources, in the course of travel to protect, enriching the content of tourism activities, on the other hand, can make the intangible cultural heritage better inheritance. Rational utilization of intangible cultural heritage, ease of non-material heritage tourism development of conflict with the protection of the intangible cultural heritage is the most effective way. Neither create economic interests, and intangible heritage got inheritance，it is one way of mutual benefit. But in use process must grasp the chi, master degree.
关键词：非物质文化遗产； 保护； 旅游策略； 开发
Key words: intangible cultural heritage; protect; tourism strategy; develop
