Urban land has not been used efficiently at present in China.This kind of urban land use cannot match the need of urban sustainable development.Being a limited resource,the distribution of land should obey the law of market economy.So the following facts in urban land values should be emphasized:(1)to admit the value of land material;(2)to adopt the scarcity value of land;(3)to add the eco-environmental value of land;(4)to obey the law of diminishing marginal product;(5)to add the potential value of land in urban-rural fringe.And at the same time,the urban land should be made good use of in harmony in 3-demisions,i.e.on the ground,in the underground and the upper-space.