Introduction to tourism is all about attractions and amenities. The are the very basis of tourism unless they are are present the tourist will not be motivated to to go to a particular place. More often the combination of a number of assets is necessary to create a strong enough appeal to secure a viable share of the tourism market. Despite the real tourism potential in Nigeria, the institutions that are responsible for the development and promotion of tourism in Nigeria are lacking behind for the optimal utilization of these abundant of resources.