Maharashtra, one of India’s front ranking industrial and commercial states, also has an immense potential to develop as a major tourist destination given the diversity of tourist themes offered by the various destinations in the state. The study is an attempt to examine the state specific niche areas for tourism, highlight issues which are critical to each area, and draw attention to those areas which merit prioritized focus. The CII study assumes special importance in a context where various states are competing to become preferred tourist destinations for both domestic and foreign visitors.