Abstract: The paper introduces status of tailings resource briefly, and discusses the necessities of comprehensive utilization of tailings in the current economic development situation and environmental protection in China. Based on a large number of examples and data, the approaches of comprehensive utilization and current development status are described. The significant choice for mineral industry to achieve sustainable development is comprehensive utilization of tailings. Further research on the comprehensive utilization of tailings, combining the comprehensive utilization of tailings with environmental treatment, can not only realize good economic benefit, but also produce significant social benefit.