Tourism attractions，the core vehicle of tourism industry，their development has embarked on a new phase，the basic feature of which is that the mode is now transitioning from rapid growth to high-quality development. The paper states the necessity of the high-quality development in tourism attractions，depending on both achievements and the issues emerged in the rapid growth phace. To explore the route for the high-quality development，the paper builds a value co-creation model in tourism attraction，based on the industrial value，by utilizing and expanding the thoery of the value co-creation. To provide a role model of exploring the value co-creation in tourism attrations，this paper studies the practice case of Overseas Chinese Town Holdings Company （OCT）.