In regard to the residents’ attitudes towards cultural tourism, Istria’s cultural capital and all its historic buildings make it a live museum and is considered to be a very important factor of formulating tourist demand for the area, which is recognized by the residents, since 83,4% of the sample considers that the cultural capital of Istria may consist of a pole of attraction for visitors to a big degree. According to the results of multiple regression analysis, variables which influence to a statistically important level the residents’ attitudes towards the development of cultural tourism in Istria is the age, the duration of living in the area, personal or family benefit from tourism, professional activity and the existence of under age children in the family