The protected area of the Mt. Qomolangma is an important ecological protected area in the world and a world-renowned eco-tourism destination too. Research of cultural ecosystem services (CES) in this area will help us to understand the intangible value benefits generated by the interaction between people and environment. In this study, through nearly 10 years of field investigation, combined with online big data collection, we made points of interesting (POI) database of CES including 6 protected areas at the north-south of Mt. Qomolangma, with 116 points and 18 types. Using the mapping of ecosystem service and linear regression model, we analyzed the spatial distribution of the POIs and calculated the value of CES. We found that: (1) there were 76 POIs in the northern area. Tingri County has the largest number of POIs (73.68%). In the south, the Sagarmatha National Park owns 67.5% of the 40 POIs. Tingri County and the Sagarmatha National Park are the most important areas in the study area. The POIs of CES account for 57.75% in the core functional area, which is also the area with the highest CES value. (2) The CES value is ranked as aesthetic value (280 points) > economic value (213 points)> faith value (200 points)> therapeutic value (188 points)> recreation value (169 points). Therefore, the aesthetic value is the most important CES value provided by this area which also provided spiritual enjoyment to the tourists. (3) Through Pearson's significance test, the coefficient of the elevation and total value of CES showed a high correlation (P=0.004). The linear regression results showed that the elevation and aesthetic value, sustainable value of life and livelihood value are more credible. So, the value of CES and its various types are most significantly affected by the elevation factor. The results of this study may provide scientific support for the further development of China-Nepal transboundary cooperation in the protected areas at the north-south of Mt. Qomolangma, together with pushing the construction of the third polar ecological security barrier in the future.