With the rapid development of China’s tourism industry, e-commerce will bring about new opportunity and challenge to tourism. Hotels and travel agencies play very important roles in tourism industry and their level of application of IT prominently shows the management level and information process of whole tourism. This study uses content analysis to evaluate the web sites service of travel agencies and hotels in the Western China. Moreover, this paper puts forward strategic suggestion for the future development of tourism e-commerce in the Western China. With the rapid development of China’s tourism industry, e-commerce will bring about new opportunity and challenge to tourism. tourism. This study uses content analysis to evaluate the web sites service of travel agencies and hotels in the Western China. Moreover, this paper puts forward strategic suggestion for the future development of tourism e-commerce in the Western China.