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

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