Tourism is the science, art and business of attracting and transporting visitors, accommodating them and graciously catering for their needs and wants; Mentosh and Gupta (2008). Tourism is of major economic and social significance. It is one of the largest items in the world‟s foreign trade. It is also the most important export industry and earner of foreign exchange in many countries. Douglars (1981) states that “Tourism is one of the fastest growing industries of the world, and its study is of increasing academic and practical interest”. The significance of tourism has been recognized in the developed and developing countries. This can be seen in the establishment of government departments of tourism, widespread encouragement and sponsorship of tourism developments and the proliferation of small business and international corporations contributing to add driving benefits from the tourism industry. Tourism been a powerful and beneficial agent of both economic and social change has stimulated employment and investment. It is known to modified land use and economic structure, and it also makes a positive contribution to the balance of payment in many countries throughout the world.

It is in line with these and many other expected benefits of tourism development, that the Kano State Ministry of Commers,Transport and Tourism commissioned Messrs Grand TrackLimited in August 2005, to carryout a Comprehensive Tourism MasterPlan (CTMP) of the State. This is for the realization that tourism development has the benefit of diversifyingthe economy of the state and generating revenue to strengthen its economic base.

The Kano Comprehensive Tourism Master Plan (KCTMP) was prepared in 2005 to guide the development of the tourism industry of Kano state to the year 2020.

Midway through its implementation however, there are growing concern that the plan is not adequately guiding the development of the tourism sector in the state nor has it engendered positive outcomes during 8 years of implementation. Useful as thoseobservations are, they however remain mere speculations in the absence of detailed studies. The criticisms are that the sector has not performed well in terms of the development of attractive tourists‟ destinations and activities, as well as its failure to ensure that the expected multiplier.