The general objective of this study is to measure and analyse the impact of tourism development on Vietnam's economy. The study will concentrate on the activities of the tourist industry in 1994 in Vietnam as a whole. The measurement will be done by using the latest input-output tables for Vietnam, which were developed for the year 1989. However, during the five-year period it has been assumed that the input-output structures have been unchanged significantly, therefore, the results of the analysis are expected to be applicable to the current situation. Moreover, if they do change, or if the direction of the changes is known, the economic outcomes of the analysis can be interpreted to indicate current conditions.