The operational research as a mathematical scientific method has been converted to a suitable tool in many decision making and managerial fields. Methods and models offered in the deferent branches of operational research can assist managers to recognize current situation practically and devise necessary actions for enhancement and development. This paper is an applied guide for effective and efficient evaluation of tourism attractions for tourism development policy makers, managers and planners, and a descriptive - survey research which intend to identify the most important evaluation indicators of tourism attractions according to experts’ viewpoint by the Delphi Method and then rank them using the Analytical Hierarchy Process (AHP). Unfortunately, because of inexact identification of evaluation indicators of tourism attractions and their ranking criteria, many deficiencies are now observed in evaluating and development planning of tourism attractions. Considerations completed by now, also indicate that there haven’t been done any technical and demonstrative researches in this field and just in some researches, the evaluation indicators have been collected. With respect to the mentioned facts, the authors in this paper identified the evaluation indicators of tourism attractions, their criteria and sub-criteria by the use of related Persian and English documents and writings initially and then determined final indicators, criteria and sub-criteria using the experts’ viewpoint and designed hierarchy structure. In the next stage, two questionnaire were designed, one of them was used for pair comparisons of criteria and sub-criteria and in the second, experts were requested to rank indicators from their viewpoints in accordance with these criteria and sub-criteria. Finally, the evaluation indicators of tourism attractions were prioritized according to the determined criteria utilizing the Expert Choice software.