The city of Šibenik is rich with numerous historical and cultural resources, which are in need to be formed as attractions, where by the city would emphasize its market recognition. The city it self has al of the predispositions for the further development of tourism thanks to its rich heritage. Key factors for the further development of tourism in the work are listed as the most attractive resources of the city of Šibenik. The city of Šibenik is realizing the reconstruction and revitalization of the sights with EU funds. Emphasis is placed on cultural heritage preservation and valorisatio. Proper conservation of cultural resources and the management of the tourist destination is essential for preservation. In the development of tourism, care should be taken to ensure that tourism does not become a destroyer of space but also a resource i order to preserve it for future generations. As the ttractiveness and presentation of resources increase, so does the cost of conservation. In the sustainable management of cultural property, it is crucial to develop an awarness of the importance of heritage for long-term use. The cultural heritage that Šibenik abounds with in order to become part of the tourist offer must be valorized for tourism. Tourism valorisation affects the future of cultural goods. In mrketing, it acts to promote products and/or services in the function of tourism development. Valorisation brings numerous benefits within a destination.