Abstract: This paper studies the method of location selection for aviation emergency material depots. Based on the existing aviation mesh points in our country,it takes 31 chief cities as optional spots of emergency material depots,considering constructing the aviation emergency network relational matrix separately under 3 kinds of different time limit restraints. They were solved through the Spreadsheet modeling on the basis of set cover theory,and their conclusion may turn into the reference of our government when making corresponding decisions.