Incineration is an effective way for amega-city to dispose of its substantial Municipal Solid Waste(MSW) in China. But more than 20% of the waste (by weight) will retain in combustor ash, producing a great amount of ash. How to deal with the incineration ash has become a critical problem to the city developing. By the simple analysis of the physical and chemical properties of the ash, and to basis of the beneficial use of municipal waste combustion ash in some countries, the ways of the resource utilization of the bottom ash mainly are discussed in the paper. In addition, engineering and environmental requirements for ash utilization are also analyzed.