Abstract: Public sport resources is important foundation and conditions to satisfy our urban and rural residents to participate in sport activities, to enjoy sports culture, to strengthen physical health.Which is the key guarantee to realize the equalization of public services.Objectiveand quantitative evaluation to the fairness of mass sport resources allocation in urban and rural areas is prerequisite and basis to promote the integration of urban and rural mass sport development.Based on the perspective of resources, this paper systemically researched the connotation, classification and evaluation contents of urban and rural mass sport resources;using Delphi method, through analyzing multiple feedback and statistics to experts' survey data, this research set up evaluation indicator system of allocation fairness of mass sport resources in urban and rural areas——with 5first-level indicators, 12second-level indicators and 23thirdlevel indicators, including 5aspects of public mass sport resources:human resource, material resource, financial resource, organizational resource and information resource.At last, this research adopted AHP method to determine the weights of all the indicators, to analyze the connotation of each indicator and to introduce its calculating method.