Based on provincial panel data from 1997 to 2016，this paper constructs a spatial panel econometric model,introduces urbanization which is the important regulatory variable and carries on the empirical analysis on the effects of tourism industrial agglomeration on urban-rural income gap.The empirical results show that:(1) On the premise of space spillover effect,tourism industrial agglomeration in China can significantly reduce the urban-rural income gap yet urbanization can restrain the reduction effect of tourism industrial agglomeration on the urban-rural income gap; (2) Tourism industrial agglomeration significantly widens the urbanrural income gap in the eastern regions yet shortens that in central and western regions,and the effect in year 2007-2016 was obviously stronger than that in year 1997-2006; (3) The regulated effect of urbanization on impact of tourism industrial agglomeration on urban-rural income gap demonstrates different spatial and temporal patterns.