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With the propelling urbanization and the rapid development of economy, society and city, and the teeming of question s on city' s development and construction cry for external, comprehensive, scientific analysis and evaluation of the development of the urban economy, especially the evaluation of investment value as soon as possible. In order to formation of a scientific and rational the evaluation index system of Investment value of city, under the principle of systematism, relativity and importance, this paper displays an comprehensive evaluation index system that it make up by three aspects: urban comprehensive matching capacity, investment cost and investment benefit, then, combines the Delphi method with the Analytic Hierarchy Process (AHP) method to work out the weight of each index. Finally, generates the composite index which are processed in standard way. Take Liaoning Province as an example, in this way, this paper has carried on the comprehensive rank and appraised to the city, has analyzed the advantages and disadvantages of investment value. Such sorting and analysis will help to define the direction and the strategic measures for urban development, to make scientific policy-decision for the investors to invest scientifically.