Tourism demand is the basis of tourism development. An analysis of the differences in tourism demand is helpful to understanding the characteristics of a tourism market. According to the authors of this article，the difference is indeed a matter of classification. This classification is made of the urban residents’ tourism demand in 39 Chinese cities by ANN. The authors present discussion about the characteristics of the different types of tourism demand by taking into account four contributing factors：income per capita，proportion of tourism expenditure to income，the intensity of tourism market supply and transportation conditions. From the research two conclusions can be drawn. Firstly，there are distinctions between the types of cities in terms of urban residents’ tourism demands，depending on different incomes per capita，measured with the rate of tourism and tourism expenditure. Secondly，income per capita is just one of the influential factors of tourism demand，despite the relationship between per capita income and tourism demand.