Abstract: The paper scientifically estimates and evaluates the corn straw output and energy utilization potential of Liaoning Province in 2018, in order to clarify the feasibility of corn straw energy utilization in Liaoning Province and promote the efficient use of straw resources. After a lot of literature research, this paper takes the grass-to-valley ratio coefficient, collectable coefficient, possible source coefficient, and reduced coal coefficient as 1.03, 0.95, 0.55, 0.529, respectively. The research results show that: Liaoning Province has abundant corn stalk resources. In 2018, Liaoning Province had a corn straw resource of 1745.79×10~4 t, but the geographical distribution was uneven. Among them, Tieling City, Shenyang City, Chaoyang City, and Fuxin City had rich corn stalk resources, respectively. It was 304.67×10~4 t, 273.34×10~4 t, 253.80×10~4 t, and 201.26×10~4 t, accounting for 17.5%, 15.7%, 14.5%, and 11.5% of the province’s corn stover resources, respectively. The energy utilization potential of corn stalks in Liaoning Province in 2018 was 482.54×10~4 t of standard coal, of which Tieling City, Shenyang City, and Chaoyang City had greater energy potential, which were 84.21×10~4 t of standard coal,75.55×10~4 t of standard coal, and 70.15×10~4 t. Standard coal should focus on the above three cities when establishing a straw energy enterprise.