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With economic development, more and more people choose to travel. The income of residents is an important factor affecting tourism consumption. Taking Wuhan City as an example, this paper selects data from 1996 to 2015, uses Eviews software and co-integration analysis method to conduct an empirical analysis on residents' per capita disposable income and per capita tourism consumption expenditure, and quantitatively studies its dynamic relationship. The results show that there is a long-termdoi:10.4236/me.2020.113056 fatcat:tknprwaagjfofpxvzyyflv6omm