Abstract: In order to study the impact of digital economy on the consumption structure upgrading of urban residents, this paper uses the panel data of 30 provinces from 2011 to 2019. It is found thatthe impact of digital economy on residents’ consumption structure presents a “U” shape, high at both ends and low in the middle, which can promote the rise of the proportion of high-end goods, improve the consumption structure and promote the upgrading of consumption, but this promotion effect has regional heterogeneity.