Abstract: The cultural difference has found expression in gravity model to analyze its influences on inbound tourists, exemplified by Zhejiang Province. The results shows :on one hand, negative effects are considered to exist; on other hands, the inbound tourists are mostly attracted by cultural differences, exemplified by Zhejiang Province. Cultural difference is both positive and negative and the undertaking tourism development should take cultural ingredients into consideration and the development and marketing of inbound tourism should be carried out effectively.