Abstract: ‘Kohgiluye and Boyer Ahmad’ province with an area of approximately 15504 km includes 0.95% of the total area of Iran and is formed of two cold and tropical regions. Dense forests, beautiful outlooks of summits and heights, rivers and springs, lakes, ponds, protected areas with rich diversities of animals and plants species as well as various tribes with their special customs are the strong points of this area for development in tourism. The aim of this research is to investigate into the bases of tourism of Kohgiluye and Boyer Ahmad province and determine the necessary bases for a sustainable development in tourism. The method used in this research from the objective point of view is functional and from the perspective point of view is analytic. A questionnaire was used to gather the required data and for analyzing the data, descriptive and inferential statics were used.