Abstract: Carbon emissions due to land use change have an important impact on global climate change. Adjustment of regional land use patterns has a great scientific significance to adaptation to a changing climate. Based on carbon emission/absorption parameters suitable for Liaoning Province, this paper estimated the carbon emission of land use change in the city and town concentrated area of central Liaoning Province. The results showed that the carbon emission and absorption were separately 308.51 Tg C and 11.64 Tg C from 1997 to 2010. It meant 3.8% of carbon emission was offset by carbon absorption. Among the 296.87 Tg C net carbon emission of land use change, carbon emission of remaining land use type was 182.24 Tg C, accounting for 61.4% of the net carbon emission, while the carbon emission of land use transformation was 114.63 Tg C, occupying the rest 38.6% of net carbon emission. Through quantifying the mapping relationship between land use change and carbon emission, it was shown that during 1997-2004 the contributions of remaining construction land (40.9%) and cropland transform ation to construction land (40.6%) to carbon emission were larger, but the greater contributions to carbon absorption came from cropland transformation to forest land (38.6%) and remaining forest land (37.5%). During 2004-2010, the land use types for carbon emission and absorption were the same to the period of 1997-2004, but the contribution of remaining construction land to carbon emission increased to 80.6%, and the contribution of remaining forest land to carbon absorption increased to 71.7%. Based on the carbon emission intensity in different land use types, we put forward the lowcarbon regulation countermeasures of land use in two aspects. In carbon emission reduction, we should strict control land transformation to construction land, increase the energy efficiency of construction land, and avoid excessive development of forest land and water. In carbon sink increase, we should improve forest coverage rate, implement cropland, grassland transform to forest land, strengthen forest land and water protection, and adjust cropland internal structure and scientifically implement cropland management.