Abbasi Mosque was registered on the 15th of Daymah 1310 (1931) in the national index. The mosque is one of the architectural masterpieces, Kashy Kary and carvings in the eleventh century AH (the Safavid era) is a historical mosque and one of the country's historical and cultural attractions. The aim of this study was to estimate the economic value of tourism of Abbasi Mosque as a heritage tourism attractions and measuring the willingness to pay by induiduals. The data were collocted by completing 550 questionnaires and interviews with visitors to the mosque. To analyze the factors affecting willingness to pay, the ordered probit model was used. Among the factors affecting willingness to pay, the effect of family size, level of knowledge and awareness, conservation of cultural heritage, attitude, level of income and entrance fee were statistically significant. Furthermore, on the findings, 5.94 persent of visitors were willing to pay to visit Abbasi Mosque. Furthermore, on the average, willingness to pay to visit Abbasi Mosque, was 561,375 Rials per household and the number of domestic visitors in 2010, tourism economic value of the cultural heritage of the domestic visitors and consumption surplus were over 3,560 and 2,370 million Rials, respectively.