Tourism in pure sense a pleasure activity in which money earned in one's normal place is spent in the place visited.It involves the discreationary use of time and money.Tourism is a mode of transfer of resources from develope countries to least developed countries.Tourism is also main source of earning foreign exchange, not for the developing countries,but also for many developed countries in the world.Itis highly labour intensive industry,which offers employment to both skilled and semi-skilled persons.It also generate employment opportunities to local people.Tourism industry helps to increase the standard of living of the people.Tourism enables the country to transfer the wealth earned from one part of the country to other.Himachal Pradesh is one of the leading states in the field of tourism in india.The main strength of Himachal's tourism lies in its history,tradition,culture and scenic beauty and beautiful spots like Kullu,Manali,and Shimla. Himachal Pradesh Tourism Development Corporation (H.P.T.D.C) and Department of Tourism(D.O.T) are responsible for the operational and promotional growth and development of tourism in the state.