The evaluation of non-performance loans( NPLs) has made considerable progress in China and plays a vital role in disposing NPLs and achieving business objectives. Due to the particularity of NPLs,its value assessment is more complicated than general asset assessment. Besides,the traditional valuation methods of NPLs have defects. From the perspective of asset recovery rate and by adopting multiple regression model,this paper proposes methods for evaluating the value of asset packages based on non-performance asset recovery rate.