infrastructure, service standards, right market segments and the potential of cultural, medical and agro tourism or in words diverse niche tourism. The tourism development strategy document stresses the need to attract the right kind of tourists and poverty alleviation through equal distribution spatially, socially and ethnically. The document derives from vision and philosophy of the larger national development strategy vision developed by the controversial president (President Mahinda Rajapaksha) and called the ‘Mahinda Chintana’ literally meaning Mahinda’s Vision in the Singhalese Language. Now that the war is over and the country is under reconstruction and tourism development projects are on, the question that arises is; whether state of tourism development is the same across the country? So far until 2009, tourism activities, development and tourist attractions were mostly concentrated in the Western, Central and Southern provinces. What about the Northern and the Eastern provinces? Are they benefiting from the tourism boom? Are the economic benefits distributed equally considering that the north and east are the war torn areas and consists mostly of the minority Tamils and Muslims? This conceptual paper aims to assess the tourism reality in post war Sri Lanka in the light of the blueprint document. In order to achieve the aim, the paper will look at two key objectives; first to demonstrate an understanding of tourism in the Sri Lankan context, and second to contrast the blueprint’s socio-economic and political planning objectives against the socio-economic, ethnical, territorial fragmentation of fractures of the country after three years of implementation. The paper contributes to the literature on Sri Lankan tourism development post-war, notably to review the official five year plan blueprint in its recognition. The discussions in the paper help to build a body of knowledge on understanding tourism development policy in the context of national reconstruction and social cohesion. Furthermore it will be useful to students or researchers studying or focusing on tourism planning and policy in Sri Lanka or South Asian context as a case study.The study will critically review the policy with regards to; firstly public or private tourism development, secondly domestic or international tourism, thirdly special interest or mass tourism, fourthly tourism supply or resources and finally distribution of tourism benefits. The methodology approach utilised is qualitative approach and the policy document would be analyzed through document analysis.The paper concludes identifying gaps between the government tourism development strategy and socio-economic and political situation.