Bayraktepe (Cıbıltepe) skiing center is located at a 2 km distance from the Sarıkamış district of Kars province, in the Northeastern Anatolia region. Main accommodation facilities and central mechanical facilities of the skiing center built in Bayraktepe, altitude of which is 2634 m, are located at an altitude of 2150 m. Covered with pure Scotch pine vegetation, the center has 7 ski-slopes for alpine skiing activities and 1 ski-slopes for cross-country skiing activities, with various gradients. As an appropriate spot for numerous winter tourism activities, the weather conditions at the center are in a suitable condition to perform such activities during approximately four-month period between the months of December and March of the year. There are no natural risks like avalanche and landslide, which can lead to unfavorable conditions for winter tourism and sports activities, due to the climatic and morphological conditions of the center. Accommodation facilities with a wide range of means are available at the center, which draws more and more attention day by day thanks to tourism and sports activities. This study aims at analyzing Bayraktepe skiing center, with regard to the physical and human geography elements of the conditions affecting its place of establishment, current condition and development. The data required for the study were obtained on the basis of researches and observations carried out at the site for more than 2 years and the consequent results have been evaluated in line with the principles of the science of geography and suggestions have been offered on the current condition and development of the center.