The spatial mismatch situation of tourism development in Guangdong Province is analyzed by gravity model and two-dimensional matrix based on the spatial mismatch hypothesis, and the results are visualized using ArcGIS software. This study finds that varying degrees of spatial mismatch exist between the level of tourism development, abundance of tourism resources and accessibility of tourism locations in the 21 cities in Guangdong Province. The gravity centers for tourism economy, tourism resources and tourism location are (113.55° E, 23.00° N), (113.69° E, 23.21° N) and (113.74° E, 22.86° N), respectively. According to the two-dimensional combinatorial matrices, synchronous development is shown in 10 prefecture-level cities for the tourism revenue-resource abundance combination, whereas it is shown in seven prefecture-level cities for the tourism revenue-tourism location combination. Guangzhou and Shenzhen are synchronous-double high zones for both combinations, while Foshan, Qingyuan, Yangjiang, Zhongshan and Jieyang are deviating-negative mismatch zones for both combinations. Furthermore, the vast majority of prefecture-level cities within the province currently present mismatching trends in tourism development. Based on the analysis results, corresponding countermeasures and suggestions are put forward taking into account the actual situation and opportunities for further tourism development in various prefecture-level cities.