Cognitive impairment is a mental health disorder that has a negative impact on various cognitive abilities. It will lead to the impairment of individual basic cognitive function, which is mainly externalized into executive dysfunction, learning and memory impairment, sensory motor function limitation, complex attention decline, aphasia and agnosia. The memory ability and language ability of patients with cognitive impairment will be significantly reduced, accompanied by abnormal emotion or behavior, which is difficult to carry out normal social, work and life. Patients with cognitive impairment will show some functional impairment or decreased ability in all aspects, and even have great difficulty in leisure activities such as tourism experience. The intangible cultural heritage protection tourism development of tourism experience has great attraction and influence on normal tourists, and its influence on tourists with cognitive impairment is unknown. Intangible cultural heritage is a kind of precious cultural heritage. Its transmission mode is oral and heart-to-heart instruction from generation to generation. It is not only a single cultural heritage, but also a symbol of the cohesion and continuation of the spirit of all nations in the world. At present, most scholars believe that intangible cultural heritage has the basic characteristics of uniqueness, historicity, inheritance, nationality, regionality, intangibility and diversity. In addition, intangible cultural heritage should also have the characteristics of popularity and vulnerability. The popularity is reflected in the strong local flavor and popular color covered in the intangible cultural heritage. This is because the intangible cultural heritage is mainly produced and continuously spread among the people. Under the adaptation and innovation of folk artists in previous dynasties, it has been recognized by the public and inherited. Vulnerability is mainly reflected in the fact that intangible cultural heritage is very vulnerable to change and destruction. Due to the particularity of Intangible Cultural Heritage Inheritance, it will be irreparable once it is destroyed. Therefore, intangible cultural heritage is often faced with the risk of extinction, which is also one of the manifestations of its vulnerability. Based on this, it is very important to develop the protective tourism of intangible cultural heritage. There are some differences between tourism experience and traditional tourism model. The former focuses more on the physical and mental feelings of the noumenon, which is the embodiment of the internal spiritual pursuit. Tourism experience is a kind of value experience of certain significance to individuals or society. It is the result of the active participation of tourism subjects and the interaction with tourism objects. Tourism development under cognitive impairment can explore more diversified tourism experience from the perspective of cognitive psychology. On the basis of realizing the protective tourism development of intangible cultural heritage, we can also explore its impact on tourists with cognitive impairment.