Abstract: Huge exploitation of mineral resources results in amounts of discharged tailings.At present，the stock tailings are over ten billion tons in quantity.There are many useful compositions in tailings.Especially in the early years，large quantity of useful tailings were treated as wastes and flowed into tailings pond due to the lower recovery.With the rapid development of economic society，technical progress on mining and concentration process and high price level running of mineral products make large-scale utilization of tailings possible.Now，the key point of large-scale utilization of tailings is the economical efficiency，and more attention should be paid on economic analysis in order to provide a reference for utilization of tailings resources for mining companies.Therefore，an economic model for large scale utilization of tailings was built to testify the conversion of profit-loss of the tailings comprehensive utilization project，which belongs to Tongling Non-ferrous Metals Group Co.，Ltd.，one of Chinese first batch demonstration base，due to the price falling of mineral product.The conclusion is that present price of mineral products is the critical factor of determining large-scale utilization of tailings.It is suggested that Chinese government should continue to give support on taxes and fiscal policy concerned to tailings utilization，to help companies to overcome the difficulties and to realize the effective integration of natural benefit，economic benefit，environmental benefit，and social benefit in the industry of tailings utilization.

Key words: Tailings, Large-scale utilization, Economic analysis, Case