The purpose of this paper is to explore the attitude and perception of local residents toward tourism impacts and
development in Torqabeh, one of the most popular tourism resort located in northeast of Iran. Two hundred and fifty
households were randomly chosen as a sample of study and data were collected and analyzed with quantitative methods. The
results of analysis revealed that local residents generally expressed a positive attitude toward tourism development in
Torqabeh. There was evidence that Tourism-related job, community involvement in making decisions about tourism
development, community attachment and length of residence are significant determinants of perceived tourism impacts and
development. Furthermore, the study reinforces the need for inclusion of local people during future preliminary process of
tourism planning in area.