In order to pay attention to the protection of the third tier industrial heritage, this paper puts forward the protection measures of combining the third tier industrial heritage with tourism based on the concept of urban image. The tourism value of the tertiary industrial heritage is evaluated by using the comprehensive evaluation method. Through the analysis of the tourism value evaluation system combining the three-level industrial heritage and rural tourism in a certain city, the following conclusions are drawn. In the comprehensive evaluation layer, the value of the third tier industrial heritage accounts for the largest weight of 0.5581, indicating that the third tier industrial heritage resources occupy an important position in the third tier industrial heritage tourism value system. Tourism development conditions also account for a large proportion, which explains that while adhering to the principle of third tier industrial heritage protection, we should pay attention to the consideration of tourism development conditions. It once again emphasizes the importance of the third tier industrial heritage for the development of industrial heritage tourism and the significance of the protection of the third tier industrial heritage for tourism development. In the three-level evaluation layer of industrial heritage and rural tourism, the historical and cultural value and social and cultural value have the largest weight. They are the leading factor of the combined value of tertiary industrial heritage and rural tourism. Historical and cultural value is one of the important meanings of three-level industrial heritage protection and also the essence of the combined development of third-level industrial heritage tourism and rural tourism. Social value determines the recognition of tourists and people to participate in the development of tourism. In the evaluation layer of tourism development conditions, the development potential is particularly prominent. The development potential is the characteristic of the third tier industrial heritage tourism of a city. The development of the third tier industrial heritage tourism of a city must be combined with the local characteristics to highlight the differences.