An evaluation model for the comprehensive development potential of water-related tourism resource groups is proposed combined with the latest updating of water-related tourism resources in Jiangsu Province in 2014 by means of the statistical methods and GIS techniques based on the establishment of classification system for water-related tourism resources. The resource potential, market potential and comprehensive potential of the water-related tourism resource groups in Jiangsu Province are investigated by analyzing five impact factors of scale, superiority, cluster degree, transport availability and population. The results are as follows: (1)The resource potential of the water-related tourism resource groups in the west of Jiangsu Province are higher than that in the east, and the spatial auto-correlation is weak. The single resource group of hydraulic structure gets the highest scores, while the spring resource group gets the lowest ones. (2)The market potential in the south of Jiangsu Province gets higher scores than that in the north, and the spatial auto-correlation is strong. The complex resource group of hydraulic structure gets the highest scores, while the single hydraulic structure gets the lowest ones. (3)The comprehensive potential in the southern areas of Jiangsu Province is higher than that in the northern ones, and the comprehensive development potential of hydraulic structures is higher than that of natural ones.