Abstract: National rural revitalization key-assistance counties are the regional shortcomings of rural revitalization. Against the backdrop of consolidating the achievements of poverty alleviation and effectively connecting with rural revitalization, studying their rural revitalization potential provides scientific insights for targeted rural development and contributes to the comprehensive revitalization of rural areas nationwide, thereby holding significant implications for the sustainable development of rural regional systems. Focusing on 160 national key assistance counties, this study constructs a rural revitalization potential evaluation index system from two dimensions: baseline adaptability and transformational development capacity. Based on ArcGIS spatialization results and spatial autocorrelation analysis, the study examines the spatial pattern characteristics of revitalization potential. Principal component analysis is employed to identify key factors. Based on the distribution characteristics of rural revitalization potential and the identification of key factors, this study classifies key assistance counties and proposes targeted strategies for rural revitalization according to different types of counties. The results include: (1) In 2020, the rural revitalization potential of the 160 national key assistance counties exhibited a distribution pattern characterized by high values in some counties of Inner Mongolia and generally low values in southwest and northwest China, with each dimension of revitalization potential showing distinct spatial differentiation characteristics. (2) The background conditions of the national key assistance counties, such as environment, population and resources, are dominant drivers of rural revitalization potential, while transformational development capacities such as financial development, industrial structure and innovation vitality serve as key drivers for potential enhancement. (3) Based on the above research results, following the method of "revitalization potential grading-identification of advantages and disadvantages", the key assistance counties are divided into six categories: comprehensively underdeveloped, environmentally constrained, economically constrained, internal driven, industrial transformation-driven, and innovation-driven. Specific policy recommendations are provided for each type. The logical framework of "Transformation-Adaptation" and rural revitalization constructed in this paper not only comprehensively considers the baseline conditions and transformation capacity of rural regional systems, but also provides a new perspective for the current evaluation and analysis frameworks, as well as theoretical approaches in the field of rural revitalization.