Abstract: The research on seniors’ tourism and dwelling towns after retirement has gradually attracted the attention of scholars and the public, and the establishment of a relatively complete and scientific evaluation system has become one of the important research contents at present. Based on the research achievements and experience of the suitability of seniors’ tourism and dwelling towns at home and abroad, the Delphi method and Analytic Hierarchy Process were used to construct the evaluation index system, and the research was carried out from two levels of environmental value and development and construction value. The results showed that the weight of the environmental value evaluation layer was 0.536, and the weight of the development and construction value evaluation layer was 0.464, indicating that the environmental value was the leading factor in the suitability for seniors' tourism and dwelling towns, and the importance of development and construction value as the basic condition for evaluation could not be ignored. The evaluation index system of this research could guide the present development of towns for seniors' tourism and dwelling in our country.