This document provides a comparative analysis of tourism destinations in France and Spain. It includes information on the global region with the strongest growth in terms of tourist numbers and income generated, as well as the latest tourist arrival information and income generated by tourists in the identified region. The document also examines the TTI competitive index rankings and key strengths of the two destinations. Additionally, it explores the geographical attractiveness, key tourism products, and accessibility of the destinations. The document concludes with a comparison of the destinations' success over a 5-year period in terms of tourism offer.