Based on the analysis of China’s cotton importation and quantile regression method, this paper studies the factors influencing the importation of China’s cotton virtual land resources with time series data from 1978 to 2013. The study reaches the following conclusions: the domestic demand of cotton plays a promoting role in the importation of cotton virtual land resources, it’s significant especially in the short run, but it’s not significant when above 85%; cotton planting area and per unit yield constraint the importation of cotton virtual land resources; market-oriented reform is significant in 65% and 85%, but promotes the importation of cotton virtual land resources; international economic relations is significant when above 85%, which contributes to the importation of cotton virtual land resources.