Abstract—In order to advance the development of tourism e-commerce in China,this paper selected two tourism e-commerce companies from China and United States,the Ctrip and Expedia,to compare from the pattern of the earnings,core strengths and macro setting.The results show that there are some drawbacks in Ctrip and its core competencies need to be reconstructed.The paper also gives some suggestions for those young Chinese tourism e-commerce companies to improve themselves by enriching their websites’contents,establishing individual brands and enhancing cooperation with traditional tourism companies.