Leshan City is rich in ecological tourism resources. The evaluation of their potential for exploitation can provide scientific guidance for the development of ecological tourism resources in the city. Based on the analytic hierarchy process and grey theory, seven counties in Leshan City were selected as the basis for constructing the evaluation system of ecotourism resource exploitation potential from four aspects: tourism resource conditions, tourism resource exploitation conditions, tourism resource development benefits and tourism resource value. Through the comprehensive evaluation and sorting of the development potential of ecotourism resources in the city, the order of priority for the exploitation of ecotourism resources in the region was determined. According to the results of the model calculations, the exploitation potentials of ecotourism resources in the seven counties and districts in Leshan City could be divided into three levels. Among them, Muchuan County, Emeishan City, Ebian Yi Autonomous County and Mabian Yi Autonomous County are the first-level ecotourism resource exploitation zones; Jinkouhe District is at the second-level; and Jingyan County and Jiajiang County have the least exploitation potential as the third-level ecotourism resource exploitation zone. The results of this evaluation are approximately consistent with the actual situation of Leshan City, which indicates that the evaluation of the exploitation potential of ecotourism resources in this region based on the multi-hierarchy grey method can provide a theoretical basis for helping Leshan City to build characteristic ecotourism products, so that it can serve as a new development anchor for building a globally important tourist destination.