Abstract: Tidal flat is important reserve land resource in coastal area. Both suitability evaluation and land use structure optimization are preconditions of tidal flat exploitation. In this paper, spatial analysis technology based on GIS was combined with mathematical programming model for constituting an optimal exploitation mode. Firstly, the land resource suitability of the total study area was studied based on GIS spatial analysis technology. Secondly, the land use quantity structure of some typical exploiting tidal flat was operated and optimized by mathematical programming method. Coefficient of total land development and utilization was 0.629. The optimization results compromise the benefit of tidal flat land exploitation and environment protection. Optimal allocation model of land use structure was estabilished with land use plan in tidal flat. The combination of qualitative analysis, quantitative optimal and location configure was reached in this paper.