author(s)
Dr. Nguyen Hoang Tien, Dr. Phan Minh Duc, Nguyen Thanh Tuan, Phung The Vinh and Nguyen Vuong Thanh Long

abstract
This article points out the main tourism development potential of two important province of Vietnam, one in the North and one in the South and shows how to develop tourism industry globally based of the currently possessed potential. This article, by comparative analysis, also shows how to take advantages of the given potential to develop tourism industry in case of these provinces in general strategy and context of tourism development of the country.