Abstract:
Sri Lanka is one of the most beautiful South Asian countries, which is surrounded by both natural and cultural resources. It is well known that most of the tourists pay their attention to natural resources. This study focuses on how Sri Lanka can be developed as a tourist destination for the German tourists, especially with regard to the cultural resources. A sample of 12 German tourists, who have already visited Sri Lanka at least one time were interviewed to obtain data for this research. There were two main reasons to select especially the German tourists for the process of collecting data. The first reason was that Germans generally took the 4th or the 5th place in the Sri Lankan tourism industry and the other reason was the interaction between German language and the tourism field. The aim of this research was to introduce some facts for the development of the Sri Lankan tourism industry. Interviews and a questionnaire were the tools applied for collecting data, and qualitative analysis method was used. The analysis of data brought to light that most of the German tourists have experienced the beauty of Sri Lanka through the natural resources. In addition, it can be stated that German tourists also admire the cultural value of Sri Lanka. Hence, it is recommended to pay more attention to cultural resources, which will in turn enhance the value of the Sri Lankan Tourism industry.