Tourism has been widely recognized as a major contributor to the economic growth and development of nations. Nigeria is naturally blessed with significant tourism potentials, tourism in Nigeria is still at the rudimentary stage and Nigeria is not yet a destination of choice for foreign and domestic tourists. An immeasurable amount of revenue potential is lost due to an absence of a well-developed tourism sector. The principal objective of this study is to find out the relative strengths of each of the various determinants of tourism which were studied in the Nigerian context; so as to direct efforts/resources appropriately in order to improve on the above scenario. Responses were generated from a sample of 400 respondents selected judgmentally from adult lodgers in selected hotels in Imo State. Leisure paradox phenomenon was tested for its applicability in Nigeria and this did not hold in the Nigeria context. Security should be improved upon in Nigeria, infrastructural development should be enhanced on by the government, non-price competition should be emphasized and that marketing should be incorporated in tourism planning and practice in Nigeria.