By collecting 169 answers of the question about “what is the essence of tourism?” in the network Q & A community and sorting out text information , then using qualitative analysis method based on the Grounded Theory to generalize and encode the original data, and extracted. They are the essence of tourism ( experience),the conditionenvironment),the purpose ( to meet the freshness and curiosity, to relax and enjoy) and the effect(enlightening the mind) , it verifies the fact that the essence of tourism is experience. Finally, the arti...