This report examines Sri Lanka's potential as a prominent tourism destination, evaluating its attractions, and the current state of the tourism industry. It begins with an introduction defining tourism and highlighting Sri Lanka's key features, including architecture, beaches, temples, and wildlife sanctuaries, thereby establishing its potential. The report aims to assess this potential and identify challenges. It reviews key literature, discussing the industry's post-war growth, resilience, and government initiatives. The methodology section details the pragmatism research philosophy, inductive approach, and exploratory research design. Data collection methods include literature review and semi-structured interviews with industry managers. The research plan outlines the steps from identification to the final draft. The report concludes by presenting a comprehensive analysis of Sri Lanka's tourism landscape, its challenges, and recommendations for sustainable growth, supported by relevant references.