Scientific evaluation of urban tourism efficiency has a certain value for the city to optimize the allocation of tourism resources and develop tourism development strategy. Efficiency of urban tourism resources allocation was measured in 18 prefecture level cities in Henan province from 2010 to 2015 by DEA, and temporal-spatial differences and formation mechanism of urban tourism efficiency was studied by ESDA.. The results show that:(1) The comprehensive efficiency of urban tourism resources allocation in Henan Province is lower than that of pure technical efficiency, which shows scale of production and output of tourism resources don’t match, so the scale was needed to adjust.(2)Northwest of Henan in Zhengzhou, Kaifeng and Luoyang urban tourism efficiency is high, while the cental and the southwest in Pingdingshan,Nanyang and Xinyang of that is low. The overall spatial pattern is north high south low.(3) Henan province urban tourism efficiency is high and high agglomeration areas are mainly Zhengzhou Jiaozuo and Xinxiang. The spatial correlation of urban tourism efficiency is smaller. The number of urban agglomeration characteristics is not significant reached more than 77.78%.(4)In the capital input, Pingdingshan, Nanyang and Xinyang have bigger adjustment.In the labor input, Zhoukou, Zhumadian and Xinyang need to adjust the magnitude of the maximum.(5)Economic development, natural resources, information technology and opening up are the positive effection factors for tourism efficiency in Henan province, that information technology has the biggest effection. The traffic conditions and urbanization are the negative factors.