This report provides a comparative analysis of tourism in London and Dubai, examining key aspects such as tourist attractions, spending patterns, and economic impact. The introduction highlights the significance of tourism in economic growth, emphasizing infrastructure and cultural factors. The report then details the major tourist attractions in both cities, including Buckingham Palace, the British Museum, and the Tower of London for London, and Burj Khalifa and smart tourism initiatives for Dubai. The report explores the reasons for choosing each destination, discussing London's historical sites, cultural offerings, and visitor spending, while Dubai's focus on smart tourism, infrastructure development, and the upcoming World Expo 2020 are also discussed. Data from various sources, including VisitBritain and Dubai Chamber of Commerce, are used to compare tourist numbers, spending, and growth rates. The report concludes with a synthesis of the findings, providing insights into the strengths and weaknesses of each destination and their overall performance in the tourism sector.