Nowadays tourism is a dynamic industry with unique and outstanding features. This industry constitutes a major portion of service providing businesses of the developed and developing countries, so that a major part of revenue of many countries comes from this industry. There is a growing demand for tourism services to develop natural, historical, cultural, and religious attractions so that welfare facilities and development of tourism can be developed. Abarko, the city which is the joint between three internationally -known important tourist provinces, is featured with high potential for natural, cultural, historical, and natural tourism. Nevertheless, this city has failed to claim its real position in tourism industry concerning the staying rate. Tourism in the city is distinguished because of its long history, warm and arid climate, its vicinity to the Silk Road, pre and post-Islamic architecture, unique geographical position and many other touristic attractions such as the Ancient Oak which is internationally famous, as well as many historical heritages, various weather conditions, national and religious customs and traditions which have created the conditions for tourism development. The present study was aimed at surveying the role of ecotourism, cultural, historical, and religious attractions in the development of tourism in Abarko. To this end, in addition to the examination of capacities and functions of tourism in this city to develop such functions and to introduce the attractions of tourism, the study proposes approaches and strategies to develop the tourism. The study was carried out using inferential and analytical methods and collecting data using questionnaires which were analyzed through SPSS software.