Tourism sector is one of the options available to diversify the economy and to supplement declining primary production. Conceptually, tourism comprises the activities of persons traveling to and staying in places outside their usual environment for not more than one consecutive year, for leisure, business and other purposes. Therefore, tourism industry provides diverse economic activities such as transportation, accommodation, recreation, catering, among others. In the past one and half decade, Cross River State has made tremendous progress in the creation and maintenance resorts and attraction sites in support of thetourism sector, and offers some of the most varied and attractive tourist destinations in Africa. However, the state seems not to fully harness its tourism potentials for economic development. It is against this background that this study is carried out to examine the relationship between specific tourism activities and economic development in Cross River State.