Tourism growth measured by international arrivals, tourism is also one of the fastest growing industries in the world. Therefore, tourism industry is important for the growth of a particular economy, tourism improves the economy and infrastructure. It provides jobs to countries like Nigeria that lack job opportunities, lack infrastructure, lack security and so on; tourism can be another major source of income that will help develop the economy. In a country like Nigeria where their cultural economic characteristics where only one or two products dominate exports and provide the majority of foreign exchange to regulate internal and external balances is overwhelming for economic development. In this case, the country must abandon crude oil production and maximize employment and income generation opportunities for the country. Tourism in Nigeria has huge potentials, the main potentials have to do with the natural and cultural factors of the economy with the natural beaches, natural waterfalls and other natural resources and also the country...