The endowment of tourism resources is the material foundation for the development of tourism industry. However, at present, there is no special study about Kiribati's tourism resources, landscape features, and industrial development inside and outside of Kiribati. Through review and analysis, the author believes that Kiribati's national tourism resources are rich, distinctive and have high development potential, and it will play a major role in Kiribati's economic and social development. Its tourism resources could be explored from 9 aspects including characteristic geography, human landscape, ecological environment, water sports and historical sites. At present, the infrastructure such as transportation and communication in Kiribati is poor, and the tourism industry is still weak and small, remains at starting stage, lacks overall planning, and professional talents are short. In summary, it is necessary to be improved in many ways. It is recommended that Kiribati should vigorously develop cultural and educational undertakings, strengthen the infrastructure construction across the country, formulate national tourism development plans, focus on the construction of five major scenic tourist areas, and stick to the green, ecological and sustainable development principle.