This paper uses the theory of grey relational analysis to calculate the correlation between forest tourism and three industrial sectors in Eastern Liaoning from 2000 to 2009. The conclusion is that the forest tourism has remarkable effect on tertiary industry. The author further discusses the coordination of forest tourism and sub—industries and draws a conclusion: warehousing and transportation, hotels and catering services are most closely related to the forest tourism. At last, this article proposes the suggestion of industrial restructuring in rich forest areas.