Abstract: Eucalyptus urophylla as the Myrtaceae Eucalyptus species, is one of the main forestation tree species in the dry hot valley of Yunnan. Pisolithus tinctorius (Pers.) Coker Edcouch referred to as Pt, is a kind of common pine ectomycorrhizal fungi, and belongs to Basidiomycotin. In this study, taking E. urophylla seedlings as experimental materials, under the condition of Pt bacteria inoculated with different concentrations in normal irrigation and drought stress respectively, the effects of different treatments on growth and nutrient accumulation of the seedlings were analyzed, and the drought resistance of E. urophylla seedling was comprehensively evaluated. The results showed that different Pt treatments significantly promoted the seedling growth and nutrient accumulation of E. urophylla. Under normal irrigation condition, the nutrient accumulation of E. urophylla was the best when Pt was 10 g; under drought stress condition, the nutrient accumulation of E. urophylla was the best when Pt was 15 g. Comprehensive evaluation of drought resistance showed that, under drought stress condition, inoculation with Pt 15 g for E. urophylla was the best planting measures.