The concept of tourism is now a common issue and is still a new idea for a country like Myanmar. Tourism is a mechanism of interaction between the travelers and the people of the destination. The definition of tourism is moving out of one zone from the usual place of residence for a certain period. This movement will not be related to earning activities in the place of visit. Nowadays tourism is a common phenomenon. From when and how the process of tourism was first originated none can say. The people in the Mesopotamian areas started traveling first. Day by day it has spread throughout the world. Tourism is necessary for many respects. It can be treated as a tool for peace and dialogue among the civilizations. Men want to get pleasure and recreation by seeing the amazing beautiful sports and historical venues. Other than these tourists are a profitable business. A country can earn foreign currencies. God-gifted natural places and man-made historical venues and the main attractions. The land, the rivers, the mountains, the forests can give one celestial beauty. Sea, sand, snow, sun, scenery, sightseeing are the main objectives. A tourist wants to enjoy the uncommon and unique beauties of the world. He wants to pass his idle time in seeing the different countries and their objects of glory. We have immense possibilities for developing tourism in Myanmar. We can make Myanmar a wonderful land for the tourists.