Abstract: Smart water conservancy construction is one of the most significant symbols of high-quality development of water conservancy in the new stage, and the digital twin Yellow River is the concrete requirement and practice of smart water conservancy in ecological protection and high-quality development of the Yellow River Basin. This paper expounds the connotation of digital twin Yellow River and analyzes the relationship between "Digital Yellow River" and digital twin Yellow River. Mean time, the principles and development objectives of the construction of the digital twin Yellow River are clarified. According to the general requirements of smart water conservancy construction, the concrete ways of the construction and implementation of digital twin Yellow River are put forward, and the main construction tasks including business application, digital twin Yellow River platform and IOT intelligent sensing acquisition and transmission are expounded. Finally, four main guarantee measures for promoting the construction of digital twin Yellow River are discussed.