Tourism is a veritable industry a country requires for its national development. It involves the travel of tourists away from their homes for purposes of sightseeing in a different environment, and in most cases involves sleeping away from home. In Zungeru town of Wushishi Local Government Area of Niger State, there are varied physical and human potentials which can be harnessed for veritable tourism development. Such potentials include water resources; conducive environment; conducive and friendly natural landscape; fertile agricultural arable soil; fairly motor able road net – work; nodal railway net – work and a potential river port development. Investigations showed that despite these viable potentials that exist, tourism development in the area still at abysmal level. There is the need to tap the natural and man-made tourism resources available in the area, and hence professional recommendations were offered for the proper and full utilization of the resources for the overall land sustainable development of Niger state and Nigeria in general.
Key Words: Tourism sites, Tourism Infrastructure, Tourism destination, Eco-tourism and Recreation