Assessment of land exploitation potential is a basic foundation for scientific exploitation of the land. As there're numerous factors affecting exploitation potential of the land, so far no well-recognized mature theory and methods are available for its assessment. Based on the real conditions of Luzhai County, Guangxi, this paper brings forward an index system which includes 13 factors. It uses the fuzzy comprehensive evaluation model to assess exploitation potential of the virgin land in Luzhai County, GuangXi. Besides, it discusses some essential issues related to establishment of the index system and identification of assessment standard. The paper raises some useful suggestions on how to exploit the virgin land in Luzhai County.