This work is an analysis of EIA practice in Nigeria and its implication for tourism development. It must be noted that EIA is a way into its second decade in the country, hence, the work will assess how tourism industry has benefited thus far vis-à-vis other sectors in the country. Although tourism is a great user of the environment. Findings have shown that its level of EIA adherence is very low in the country, primarily because of some factors that borders on poor partnership between the agencies in charge of tourism and EIA respectively. For easy comprehension, this work is divided into five chapters. Chapter one discusses the preliminary issues in research, namely: the statement of problem, the research questions, the objectives, the methodology, the significance of the study and the limitations of the study. Chapter two deals with the literature review. This includes the theoretical literature, the empirical literature, as well as the theoretical orientation. The background information was discussed under chapter three, while the data was presented and analyzed under chapter four. Finally, the last chapter deals with the summary, recommendations for the way forward and conclusion.