This research evaluates the economic, social, and environmental potential of the twin lake (black cow) in the development of ecotourism in the city Abdanan. In this regard, using the swot technique, the strengths, weaknesses, opportunities and threats of the Twin Lake, a survey method has been used to complete the questionnaire and interview. The statistical population of this study is the experts of the field of tourism and tourists in this region. The results showed that according to the experts’ opinion, the total score was 4. 40 for strengths and weaknesses and 4. 45 for threats and opportunities. Also, according to the tourists’ opinion, the total points awarded for the strengths and weaknesses of 4. 29 and for the opportunities and threats are 4. 59. Therefore, the twin lake is generally strong in terms of internal factors and, according to the results of environmental opportunities, overcome the threats. Therefore, aggressive strategy (SO) is suitable for contributing to the development of ecotourism of the lake. In other words, the use of environmental opportunities should be done using the lake’ s strengths. In this questionnaire, barriers to the development of ecotourism have been prioritized. For both groups, four options are not suitable for the transportation network. The lack of adequate health facilities and recreation facilities near the lake, lack of coordination of tourism organizations and the lack of proper infrastructure and welfare facilities have the most negative effects on ecotourism development.