Guangdong，Hong Kong and Macao have been “cultural communities” in history. They share common geographical，historical，ethnic and cultural space. They have jointly applied for，jointly owned and jointly developed a number of intangible cultural heritage projects such as Cantonese opera，herbal tea，lion dance and Wing Chun boxing. However，there are also differences in the classification of intangible cultural heritage resources，the construction of intangible cultural heritage lists and the classification and evaluation system of intangible cultural values. This report analyzes the types and spatial distribution characteristics of the intangible cultural heritage resources in Guangdong，Hong Kong，Macao and the Greater Bay area. It is found that the intangible cultural heritage resources of folk customs，traditional skills，traditional dances and traditional fine arts have obvious advantages，but the folk literature and quyi projects are short in the national list，while the traditional drama and quyi projects are weak in the provincial list. There is no project in the folk literature category listed in the national intangible cultural heritage list. Spatially，the two urban agglomerations of Guangzhou-Foshan and Shenzhen-Dongguan are the regions with high concentration of intangible cultural heritage resources among the nine cities in the mainland，forming cultural centers for Intangible Cultural Heritage Inheritance with Hong Kong and Macao special administrative regions. Guangdong，Hong Kong，Macao and the Greater Bay area will work together to promote the tourism utilization of intangible cultural heritage. In the future，we can continue to deepen the collaborative cooperation of regional intangible cultural heritage tourism in terms of cultural ties，spatial linkage，directory collaboration，industrial integration，etc.，in terms of transmitting new connotation of cultural integration in intangible cultural heritage tourism，promoting new modes of intangible cultural heritage inheritance based on tourism demand，stimulating new momentum of cultural tourism integration through space-time expansion，and empowering new forms of intangible cultural heritage display through cultural tourism science and technology.