tourism section is a wide and sensitive section today it became one of the most important global industries to provide the income of all countries. tourist’s business to develop tourism is the most important point especially by electronic ways, tourism development need cooperation and support of all sides( managing side, social side, cultural, economical, and private sector) so that the tourism’s state develop. Duhok’s governorate have good foundation to develop this section, and we request the cooperation from all concerned authorities to develop this section forwards.