The purpose of this study is to establish a theory framework for the Capital(urban) tourism, and to suggest proposals for the research method for the value evaluation of tourism resources in the Capital. Research Method for the Value Evaluation of Tourism Resources in the Capital is as follow; Y=Y(I·J) Y : objectives(the value evaluation in the Capital resources) I : problems(the factors of the value evaluation in the Capital resources) J : rationalizations(evaluation criteria) For the value evaluation in the Capital, the influencing factors are as follows; natural resources(1000), cultural resources(2000), industrial resources (3000), touristic resources(4000). Each factors have each sub-factors. Y = F(1000, 2000, 3000, 4000). As a conclusion, this study attempts to organize literature related to the urban tourism in the Capital and delineated the significances, functions and factors of the Capital tourism. The author hopes advancements related to this study, and utilization of study results to the empirical study and case study about the value evaluation of tourism resources in the Capital. Futhermore in the future research, the study should be oriented to the exact of empirical research and in-depth research for the value evaluation of tourism resources in the Capital.