Today, visitors are welcomed to Sri Lanka to experience the nation’s glittering tapestry of culture, and the rich abundance of nature, so handsomely bestowed, and to give credence to the old adage that good things come in small packages. Its landscape orientation especially the Warm Sun kissed Beaches creates mix of opportunities which lead to the final holiday destination. The diversity of temperatures, vegetation and scenery grab a large sense towards Srilanka. It is a most demanding country for lovers of nature and wild life because tourism offers safaris, Treks, Nature walks and Camping that could be a marvelous experience for them. The entire island is swarming with birds and animals. And the animals like elephants and leopards are not scarce. Though foods are not much expensive: they are tasty and the people of the country are very friendly and helpful. This colourful collection act as an indicator of its richness. All requirements are equipped in the country and it is to be one of the best tourist destinations with absolute peace, political stability and the climatic changes can be seen through beautiful waterfalls, rivers, sceneries, tea estates and many other attractive places. Sri Lanka is owned for a rich heritage and it has a recorded history of more than 2500 years and archaeological sites over 250,000.There are 8 world heritage sites within the country that was approved by the UNESCO and they are the hill capital kandy, the sacred city of Anuradapura, The Dutch fort of Galle, The ancient city of Polonnaruwa, The rock fortress of Sigiriya, The golden rock temple of Dambulla, the beautiful Horton plains and the Singharaja rain forest (Sri Lanka Tourism Development Authority, 2011). So, without a doubt a land like Sri lanka cannot be found because it has something to offer for everyone. The increase of tourism occurred in 2011 and is expected to climb further in the coming years. Colombo the capital city, the Cultural Triangle (Dambulla, Polonnaruwa and Anuradhapura), the cities like Kandy and Galle, and most of the southern beach towns which are equipped with good tourist facilities, the roads connecting many of those destinations are improving. The pro of Sri Lanka as a tourism destination is threefold. Firstly, it is a real tourism destination. Secondly, a tourist can travel the whole compact island within few days because it consists only 65,610 square km.Thirdly, it has unparalleled diversity of tourism product. For the ease of communicating the diversity of Sri Lanka in 2010, 8 different products namely; heritage, beaches, wildlife, mind and body wellness, scenic beauty festivals, Essence and sports and adventure are started to position around the country by the tourism authorities. (Sri Lanka Tourism Development Authority, 2011). Art and culture, spices, tea, gems, handy crafts and its people are the unique features of Srilanka which are also known as the essence of the country. From the ancient time the travellers and the traders have attracted to Sri Lanka and it is a languorous tropical island of deep spirituality and serenity. Sri Lanka grabbed the Western imaginattion as the Tahiti of the East. United Nations World Tourism Organization (UNWTO) lists Sri Lanka with a 50 percent growth in tourist arrivals among 77 countries that have reported international arrivals data. So that, the year 2011 has been a significant year for tourism industry as the arrival target was over 750,000. Sri Lanka recorded 856,000 tourist arrivals with a 30 percent annual growth at the end of 2011and also expects 30 percent growth as well in this year because the country has performed well compared to the world tourism industry. The sector envisaged 30 percent growth for 2011 with revenue of US $ 839 million (Ref). The hotel occupancy rate has increased up to 77 percent and it has created employment for about 125,000 persons. Compared to other industries it has the fastest growth prospects. Though Sri Lanka is predominantly a beach destination, it could offer culture, nature, agro, community, religious and spiritual attractions by now. Thirty year ethnic conflict of the country has been negatively affected for the growth and the development of the tourism industry (Ganegodage and Rambaldi, 2012). Sri Lankan government is now organizing several events and is in the process of developing the industry in order to make Sri Lanka a top tourism destination in the world. The Sri Lanka Tourism Development Authority will do their best to develop unique, quality and diverse tourism products and services that would globally make Sri Lanka as a unique destination. Identifying and developing tourist specific unique products and services, formulating and implementing Tourism Development Guidelines, facilitating and implementing the legal and administrative process for new product and service development are some activities done by the authority. (Sri Lanka Tourism Development Authority, 2011). Sri Lanka has a large number of tourist attractions for different types of visitors. Bentota, Beruwala, Hikkaduwa, Galle, Negombo and Trincomalee are the dominant beaches in Sri Lanka and they are famous for relaxing, sun bathing and surfing. The living heritage of Sri Lanka of 2500 years was discovered by the culture & heritage. It was founded in the 5th century BC, when the Buddhism was first introduced to the island. Anuradhapura can be recognized as the capital city of Buddhism. The oldest living tree in documented history is the sacred Bo tree, grown from a sapling of the tree under which the Buddha attained enlightment.(Lanka Facts, 2012). Sigiriya the 8th Wonder of the World. “Veddha’s” also known as aborigines of Sri Lanka.They are the Sri Lanka’s indigenous people.Wildlife is a vital assert. Animals such as Elephants, Leopards, Black Bears and many more can meet face to face with Jungle wildlife sanctuaries. Nature Witness the unmatched bio-diversity of Sri Lanka is waterfalls, misty hills, breezy mountains and Sinharaja Rain Forest. Sinharaja is a world heritage named by United Nations. The World Tourism Organization describes that Sri Lanka has the advantage of having 49 sites classified as unique attractions, 91 as rare attractions, and 7 world heritage sites, and 6 of the 300 ancient monuments in the world. (Asia-planet.net, 2012). The main purpose of visiting the country by tourists is to have pleasure. During vacations, most of the tourists come to the country to engage in various entertaining activities such as visiting beaches for swimming surfing, boating, fishing, jungle tracking for rock climbing, hiking, wild life seeing , bird watching, and so on. Therefore, it is very important to provide facilities for these activities at the best level. However, tourist coming for business, visiting friends and relations, religious and cultural activities are comparatively lower. There are 2 stages of the future tourism development in Sri Lanka. First stage is to be reached in 2016 and the second is in 2020. The main goal of the first stage is to attract 2.5 Million high spending foreign tourists by the year 2016 and the main target of the second stage is to get 4 million tourists to the country.The vision of the government is to change the Sri Lankan tourism sector, by 2020, to be the biggest foreign exchange earner in the economy and to position Sri Lanka as the world’s most treasured and Greenest isle and draw high spending tourists while protecting the cultural values, natural habitats and environment of the country.