The idea of “Smart Water Resource” arises under the background of “Smart City”. Combining with the current actual problems in the development of water industry and the national strategic deployment, this paper expounds the urgency and necessity of the Smart Water Resource construction, and analyzes the feasibility of the construction of the Smart Water Resource from the existing basis, new technology and social cognition. Finally, this paper suggests that the top-level design should be implemented and the evaluation system should be improved, which provides references for the future construction of Smart Water.