觀光資源包含自然資源、人文資源以及意識資源，其中意識資源對民眾從事觀光之吸引力及觀光產業之發展尤顯重要，雖然多位學者認同其存在與重要性，然而此項無形、抽象的觀光意識資源之相關研究探討卻少見。本文主要目的在於確立觀光意識資源的存在、定義、類型、吸引力與重要性，以釐清意識資源之本質、驗證意識資源之觀光吸引力以及對觀光產業重要性，提供觀光資源研究面與觀光產業界發展之參考。本文以彙整多面向休閒觀光領域之實證研究結果為佐證，深入探討觀光意識資源之內蘊意涵與精神。經由文獻探討所得結語為：凡與宗教、民族、事業團體等相關之觀光資源中皆蘊含意識資源元素，無形的觀光意識資源與「人」密切相關，優質的在地風俗民情與特質使觀光客留下深刻印象並產生情感，成為闡揚在地精神與意識層面之主要特色，其觀光吸引力為提供民眾特殊體驗與深度探索的動力，實為在地觀光產業發展之根本。

Tourism resources include natural resources, human resources, and consciousness resources. Among these, the abstract and intangible consciousness resources are a particularly important set of assets that increase the attractiveness of any destination and thus boost the development of the local tourism industry. Although many scholars have noted the existence and importance of consciousness resources, research on the subject is rare. This paper is based on the results of empirical research and explores the essence and implications of consciousness resources in tourism. The goals are to establish and clarify the existence, definition, types, allure and importance of consciousness resources to the tourism industry. A further goal is to provide a reference for future research. The conclusions of the literature are as follows: any tourism resources related to religion, ethnic groups, business groups, etc. all contain elements of consciousness resources. Intangible consciousness resources such as quality local characteristics and customs not only reflect the unique local spirit but also resonate with our shared humanity. This evokes a deeper emotional response that is the driving force compelling deeper exploration of the locale. This dynamic is the foundation of the development of any local tourism industry.