Culture is the practices of society, including the material objects that using the culture to attract the tourist. The material good including the distinctive art and crafts to attract the visitor such as National Museum Ban Chiang at Udonthani because there is an archeological site and it has been on the UNESCO world heritage list since 1992. Discovered in 1966, the site attracted enormous publicity due to its attractive red painted pottery. The daily life activities including the food, dress forms, language and special way of playing such as celebrate Songkran New Year Festival in "I-san style" at Khon Kaen because there is very popular festival and the most of tourist like to come there for splash each other with water. Gear up yourself with anything from water container to water gun, and then join the crowd in the lively. So the destinations and attraction that are based on culture is almost infinite. The cultural resources of a society can provide many opportunities to generate tourism revenues, so this reason can be increase the demonstration effect or copy the item to use in dailylife that can occur in the low-income areas at the some locations or attractions also can increase the opportunities for local people income from the tourist by the sale of souvenirs or for sale according to various festivals to add income to the local people in leisure time.