In recent years, alternative tourism trend versus mass tourism is increasing and concentration of tourism is spreading into internal regions from the coasts of countries. This evolution in tourism, creates a chance for less developed regions of Anatolia. Tourist attractiveness, according to other economic resources to a more balanced geographically distributed, and can have its own unique features. Therefore, each zone or region can provide a certain economic development with tourism values. However, considering that competition in this area is a large, an area’s competitive advantages for tourism development shall be determined and should be developed a strategy on this basis. Sinop, despite its rich and diverse tourism resources is an less developed city. The purpose of this study, is to explain the role of tourism in regional development and to propose a strategy for development of Sinop as a tourism destination.