This research work focused on the participation of local people in terms of their contributions and benefits in the tourism industry in Obudu Mountain resort, Nigeria. It examined how tourism affected the life of local people and indigenes (Becheeve people) of the area and tried to assess whether it was in the positive or negative with major interest on planning, implementation and benefits- sharing. It is important to note that before the exploration of the tourism potentials of this area, the local people used the area for agricultural, hunting, fishing and other livelihood purposes. This research work provides an opportunity to actually examine if the establishment of tourism industry in the area has been of benefit or loss to the local people.