Nasarawa State is one of the states in Nigeria that is endowed with natural and cultural resource bases, and this holds much potential for tourism and employment.

A major setback for developing and sustaining tourism in the state rests on the fact that successive governments have not been committed to diversifying the state economy (especially the tourism sector) due to over-reliance on revenue allocation fi’om the federal government.

This paper is couched on the premise that developing and sustaining the diverse natural and cultural resource bases in Nasarawa State for tourism will greatly accelerate employment and increase the socio-economic development of the state.

The paper explores data from secondary sources, and adopts the content descriptive approach in the analysis of data.

The paper highlights the diverse natural and cultural resource bases that abound across Nasarawa State; which include the famous Farm Ruwa Waterfalls in Wamba, Peperuwa Lake in Lafia, Hunki Ox-bow Lake in Awe, the Eggon Hills and Caves, Mada Hills and numerous cultural festivals across the state.

The paper recommends that in order to atfract both local and foreign tourists all year round, there is need to fully commercialize the natural and cultural resource bases in the state. And this will be in line with what is obtainable in Western countries and some African countries like Kenya, Egypt and South Afi’ica where tourism has been well-developed and sustained.