The objective of the research is to outline potentials for tourism development related to possible realisation of investments for tourism purposes, as well as to define unused potentials in the targeted research area. Supporting the existing and creating new forms of tourism offer will initiate creation of recognizable image of the continental tourism destination of the cross-border area of Hungary and Croatia. This will positively affect the unemployed, local population and entrepreneurs from the cross-border area, as well as trigger investment and employment in the sector of continental tourism. Through collection of data, research activities and data analysis the paper will also provide an outline of advantages and opportunities of tourism development in the analysed counties, primarily due to their adjacency and connection. The research indicates that unfavourable circumstances for tourism development are the same in all analysed counties and relate to poor promotion, poor traffic infrastructure and lack of financial assets.