Abstract: With the deepening of the coal industry capacity policy, a large number of mines are closed or abandoned, but there are still a lot of available resources. How to develop and utilize them has become a major problem in the transformation and development of the coal industry. On the basis of analyzing the current situation of domestic abandoned mine industrial tourism development and the problems of underground space tourism development, learning from the experience of foreign abandoned mine tourism development mode, the characteristics of abandoned mine underground space tourism resources were summarized and analyzed. This paper explores the development and utilization mode of underground space tourism resources in abandoned mines, and puts forward three senses and five characteristics design method based on vision, touch and hearing, and knowledge, appreciation, participation, entertainment and interest. In view of the existing problems in the development and utilization of underground space resources in abandoned mines, the corresponding countermeasures are given, that is, attach great importance to the development of abandoned mine tourism resources, improve the traditional single tourism mode, strengthen the experience-based tourism design, and modern functional transformation of underground space. It provides a reference for maximizing the utilization of underground space resources, serving national development and construction, social security and economic development.