The rapid development of emerging technologies, such as the Internet, big data, and artificial intelligence, has provided the technical foundation and conditions for digital online education resources. Knowledge potential difference has been ignored in current studies on teaching resource sharing, which cannot effectively meet the specific learning needs of students with different cognitive levels, and reduces their participation. Therefore, this paper studied the online sharing mechanism of digital teaching resources considering knowledge potential difference. This paper conducted and analyzed an online sharing model of learning resources between teachers and students considering knowledge potential difference, and described in detail the assumptions and steps for constructing the model. Then this paper constructed an effectiveness evaluation index system for the online sharing mechanism of digital teaching resources considering knowledge potential difference, and elaborated the specific steps for evaluating the effectiveness of the mechanism based on extension evaluation method. Experiment results verified the effectiveness of the proposed modeling and evaluation method.