Abstract: Mountainous county areas are pivotal in the rural revitalization process, playing a vital role. Investigating the spatial structure and accessibility of tourism resources in representative mountainous counties is of paramount importance. This study significantly contributes to the promotion of tourism resource spatial restructuring and the rejuvenation of scenic mountain villages. In this study, we employed various analytical tools, including the nearest neighbour index, kernel density analysis, and ESDA spatial correlation, to assess the spatial distribution characteristics, density, and structure of tourism resources in Luanchuan County, a typical mountainous region within Henan Province. Additionally, we evaluated tourism resource accessibility through buffer analysis, raster calculations, and network analysis. The study findings reveal the following results: 1) Tourism resources in Luanchuan County are unevenly distributed and exhibit significant spatial clustering; 2) The results of the road network buffer analysis indicate a high level of coordination between the transportation road network and tourism resources, with tourism resources accounting for 88.54% within the road network buffer zones; 3) Overall accessibility to tourism resources in Luanchuan County is favourable, with the majority accessible within 1.5 hours and 92.68% within 1 hour. These findings strongly support the development of evidence-based policies for the tourism industry in Luanchuan County.