According to Macao’s position role as a world center of tourism and leisure and Macao’s mission in the construction of the “Belt and Road（B&R）”，the paper discusses the significance of putting the 3T theory into the practice of Macao’s cultural and creative industries（CCI），and analyzes the development status of CCI on the basis of the 3T（talent，technology and tolerance）theory. The driving force of the gambling industry is material capital，while CCI development is driven by human capital. This fundamental difference puts the core elements of Macao’s CCI development（such as talent，technology and a tolerant atmosphere）in control of the gambling industry. Based on the above analysis，the paper explores how to solve the issues about industrial structure，industry orientation and development ideas of Macao’s CCI with the aims of intensifying cultural identity of Macanese，fostering the creative class and developing creative city.