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

abstract
This article investigates the differences and similarities of tourism industry of the two provinces of Vietnam, one is situated in the North and the second is situated in the South. These two geographically and culturally dispersed provinces have many things to offer to the tourists both domestic and international.