By using GIS and Mathematical model, we studied regional cultivated land value and spatial variation on the base of assessment of the main crops’ production potential and land suitability with grid space method. The result showed: The total value of Fujian Province was 5.92 trillion yuan, the range of cultivated land value was 840.9 ~ 7505.3 thousand yuan/hm2, the changing tendency of cultivated land total value was Fuzhou（7053.93 billion yuan）> Quanzhou（6774.95 billion yuan）> Zhangzhou（6639.12 billion yuan）> Nanping（4570.49 billion yuan）> Longyan（4478.87 billion yuan）> Ningde（4254.15 billion yuan）> Sanming（3916.01 billion yuan）> Putian（2909.00 billion yuan）> Xiamen（1234.06 billion yuan）, cultivated land value changes in unit area of cultivated land was more in Southern Fujian(Min Dong-nan area) and Taiwanese coastal area (Min Nan coastal area )than northern Fujian(Min Xi area) and Longyan hilly area(Min Bei hilly area), that was, a decreasing trend of cultivated land value changes in unit area was showed from Southern Fujian(Min Dong-nan area) and Taiwanese coastal area (Min Nan coastal area ) to Northern Fujian(Min Xi area) and Longyan hilly area(Min Bei hilly area)．