This paper describes in brief the lithologic profiles and the geophysical logging curves of the low resistivity oil and gas layers in Tabei area, analyzes the origin of the low resistivity oil and gas reservoirs in that area, and deals emphatically with the principle of applying the neural network to recognizing oil and gas layers, oil-water layers, water layers and dry layers. The recognition of low resistivity oil (gas) layers and water layers is consistent with the real conditions, thus obviously improving the interpretation precision of logging data.