Abstract: In the context of achieving carbon neutrality, promoting the full utilization of industrial waste heat resource in China is of great significance. The characteristics of industrial waste heat resources, such as wide distribution, diverse carriers, and a broad range of temperature variations, pose limitations on their effective utilization. How to reasonably classify the widely distributed waste heat resources and conduct a comprehensive evaluation of their utilization by considering multiple factors is a crucial prerequisite for achieving orderly and efficient utilization of waste heat. The potential for internal energy utilization of waste heat resources above ambient temperature and the potential for potential energy utilization above ambient pressure are considered, thus constructing a two-dimensional coordinate system classification method for waste heat resources composed of "temperature exergy" and "pressure exergy". Compared to the current classification of waste heat resources based on a single thermodynamic parameter of temperature or pressure, this method fully reveals the potential differences of waste heat resources with different heat carriers and phases. By categorizing various typical industrial waste heat resources into this classification coordinate system, The results show that various waste heat resource are widely distributed in the range of 50–400 kJ/kg "temperature exergy" and 100–300 kJ/kg "pressure exergy". For most waste heat resources, "temperature exergy" and "pressure exergy" show a positive correlation, providing guidance for their subsequent utilization. In terms of comprehensive evaluation of waste heat utilization, based on the concept of economic exergy, this study considers the differences in the forms of electricity, cooling, and heating energy produced by different waste heat utilization technologies. It also takes into account economic efficiency, energy efficiency, and carbon reduction benefits, proposing a comprehensive evaluation factor for waste heat utilization. The analysis results of the influence of waste heat parameters show that the comprehensive evaluation factor of waste heat utilization technologies focusing on thermal energy utilization, such as organic Rankine cycle and absorption heat pumps, increases with the rise of "temperature exergy". Meanwhile, the increase in "pressure exergy" values significantly enhances the comprehensive evaluation factor of utilization technologies focusing on potential energy utilization, such as pressure recovery turbines. Cross-regional comparisons of comprehensive evaluations of waste heat utilization show that the comprehensive evaluation factor values of waste heat utilization technologies focusing on electricity output are generally unaffected by regional differences, the carbon revenue brought accounts for about 50% of the total revenue. However, for heat pump technologies focusing on thermal energy output, the comprehensive evaluation factor values vary significantly between regions due to differences in operating hours and the non-equivalence of work and heat, the proportion of corresponding carbon revenue fluctuates between 2% and 24%, showing certain regional characteristics.