Nepal has significant natural and cultural tourism resources due to its geographic and biodiversity. It has four UNESCO World Heritage sites, including Lumbini, birthplace of Buddha, and Sagarmatha National Park containing Mt. Everest. Major attractions include trekking, wildlife viewing, and religious sites. In 2012, over 598,000 tourists arrived, mainly from India, China, the US, and other countries. However, Nepal faces challenges to tourism from political instability, infrastructure issues, and lack of direct flights from Europe. Its strengths lie in its natural beauty, cultural diversity, and friendly people.