To calculate and analyses the spatial distribution of the red tide disaster receptors vulnerability degree, a high-resolution RS images and GIS-based method was proposed. According to the vulnerability content of natural disaster, the damage characteristic of red tide disaster and the sample characteristic spectrum, the definition of the vulnerability of red tide disaster receptors was defined and its value ranging from 0 to 1. The spatial distribution information extraction methods of the vulnerability assessment indicators based on high-resolution RS image were established. A GIS-based method of the vulnerability degree assessment method was put forward. Finally, a Dongtou waters is taken as testing area to verify the above method, and the experiment results are satisfying.