Abstract: Tourism performing arts products are typical representatives of integration of culture and tourism. Dunhuang, as a famous tourist city in western China, has a high reputation for its performing arts products at home and abroad. However, there are so few related theoretical researches that the high-quality development of Dunhuang tourism performing arts might be restricted to a certain extent. This paper takes Dunhuang tourism performing arts product market as the research object, and analyzes the present situation based on the investigation of its supply and demand by regression analysis and other mathematical statistics methods. The results show that the overall development of the tourism performing arts market in Dunhuang is generally good, and cultural integration and display have been highly recognized by tourists, but the viewing service needs to be improved. Finally, based on the theory of supply and demand, this paper makes an in-depth study on the problems existing in the development of Dunhuang tourism performing arts products market from five angles: quantity, quality, structure, space and time. The paper makes following suggestions: excavating cultural connotation, developing market segmentation, improving product quality, and increasing marketing efforts. In this way, the contradiction between supply and demand in the market can be alleviated, and the development of the tourism performing arts market in Dunhuang will be effectively promoted.